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

AI Summary

TDS Not Applicable on 26,000 AMC Bill for AC Repairs Under Section 194C; Below 30,000 Threshold. A private limited company inquired about the applicability of Tax Deducted at Source (TDS) on a bill of 26,000 for a six-month Annual Maintenance Contract (AMC) for air conditioner repairs. The response clarified that TDS is not applicable under Section 194C of the Income Tax Act, as the amount does not exceed 30,000 for a single bill or 75,000 cumulatively in a financial year.