TDS on Vehicle repair and maintenance

[Asked by Guest]

Dear Sir,

Please explain TDS deduction on vehicle/car repair & Maintenance.

Thanks & Regards,

Sanjay Vasava

[Ganeshan Kalyani]

TDS is applicable on service portion.

AI Summary

TDS on vehicle repairs applies to the service portion only, requiring deduction at the applicable withholding rate.
TDS on vehicle repair and maintenance is applicable only to the service portion of a repair transaction; the service component is the taxable base for withholding.