Fees for tecnical service

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..... Fees for tecnical service
Query (Issue) Started By: - ranganathan thiruvenkatachari Dated:- 4-1-2011 Last Reply Date:- 4-1-2011 Income Tax
Got 1 Reply
Income Tax
A work in which scope inc .....

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..... ludes two parts one for surveying land measuring the extent and submission of suvey drawings and the other for erecting pillars marking boundary. My presumption is the tds is to be deducted u/s 194C a .....

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..... s there is no specialised knowledge or know-how involved in surveying land and also since the second part involves supply of materials i.e. pillars. kindly confirm whether my presumption is correct or .....

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..... the tds is to be deducted u/s 194J. Reply By CA Rachit Agarwal: The Reply: If separate prices has been fixed for both work, then it would be considered 2 services/supply has been made. As regardin .....

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..... g the first part, surveying of land is technical in nature and section 194J would be attracted. As the surveying of land includes the recording of temperature, surveying of soils, survey of climate, h .....

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..... ence the same is technical in nature. As regarding the second part, if it is erection of pillars, then 194C would be attracted. Further if it is the supply of pillars, no TDS will be attracted. Sect .....

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..... ion 194C is on sale of services and not sale of goods.
Discussion Forum - Knowledge Sharing .....

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