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TDS u/s 194C or 194J

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..... TDS u/s 194C or 194J
Query (Issue) Started By: - Shyam Naik Dated:- 12-9-2010 Last Reply Date:- 18-9-2010 Income Tax
Got 1 Reply
Income Tax
Sir, We have entered into a contract with M/s. .....

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..... Volvo India Limited, for repairing and maintenance of our vehicles. M/s. Volvo India deputes there supervisiors to routine checking and carryout the necessary repairing etc. The are paid fixed monthly .....

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..... sum. The bill read as fee for technical supervisior. Whether section 194C/194J is attracted. Kindly opine. Reply By Surender Gupta: The Reply: As I understand from your query, Volvo India Limited (V .....

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..... IL) is undertaking the repairing and maintenance service and some supervisors have been hired by the VIL to supervise the activities of repairing. In this case you have to see whether the contract is .....

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..... separate or composite. Where the contract is composite, how VIL is allowed to raise invoice for technical services in such manner? Therefore, all is dependent on nature of contract and agreement. But .....

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..... taking the example of raising invoice for technical services as independent service, I am of the view that TDS should be deducted under section 194J and not u/s 194C on such amount.
Discussion For .....

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..... um - Knowledge Sharing .....

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