TaxTMI 
TaxTMI 
Dear Experts,
Is TDS applicable on Electricity Bill to state electricity distribution co. (DISCOMS) exceeding 50 Lakhs during the financial year, does is qualify for TDS u/s 194Q?
TDS on Electricity Bill from DISCOM
07 Oct 2026 
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TDS on electricity-bill payments questions whether annual payments to state distribution companies attract withholding under section 194Q.
TDS applicability to electricity-bill payments made to a state electricity distribution company is questioned where aggregate payments during a financial year exceed the stated threshold. The issue is whether such payments fall within the scope of withholding under section 194Q. (AI Summary)
TDS applicability to electricity-bill payments made to a state electricity distribution company is questioned where aggregate payments during a financial year exceed the stated threshold. The issue is whether such payments fall within the scope of withholding under section 194Q. (AI Summary)