TDS u/s 194C or 194J

[Shyam Naik]

Sir, We have entered into a contract with M/s. Volvo India Limited, for repairing and maintenance of our vehicles. M/s. Volvo India deputes there supervisiors to routine checking and carryout the necessary repairing etc. The are paid fixed monthly sum. The bill read as fee for technical supervisior. Whether section 194C/194J is attracted. Kindly opine.

AI Summary

TDS Application for Volvo India Contract: Determine if Section 194C or 194J Applies Based on Invoice Structure. A query was raised regarding whether Tax Deducted at Source (TDS) should be applied under section 194C or 194J for a contract with Volvo India Limited for vehicle repair and maintenance. Volvo India provides supervisors for routine checks and repairs, billing it as a fee for technical supervision. The response suggests that the determination depends on whether the contract is composite or separate. If the invoice for technical services is independent, TDS should be deducted under section 194J rather than section 194C.