TDS on AMC of office AC

[Manjeet Singh]

Dear Sir/Madam,

We are a pvt. ltd company , We have done AMC for AC repairing with vendor . We are paying him on half yearly basis . We got bill from them of ₹ 26000/- for the six month. should we deduct the TDS on it.

Thanks,

Manjeet

[Ganeshan Kalyani]

Tds not applicable. tds is applicable under 194C if single bill is more than ₹ 30k or if multiple bill crosses ₹ 75K in a financial year. As both the criteria is not fulfilled in you case, Tds is not applicable.

AI Summary

TDS on service contracts not required where statutory threshold limits for withholding are not met, so routine AMC payments need no deduction. TDS is not required on periodic AMC payments for AC servicing where both the individual invoice and the aggregate payments in the financial year remain below the statutory threshold that triggers withholding on contractual service payments; withholding obligations arise only when those threshold limits are exceeded.