Applicability of TDS

[Sreenivasa Murthy]

Our company has taken office for rent besides rent we are paying electricity charges to landlord ( Company) as per their own invoice raised by them for electricity, they are not providing supportings for electricity bill and rate per unit is agreed between lessor and less. Should we make TDS on this bill or nor ? if yes under what section ?

[Surender Gupta]

IF the amount is independent to rent as appears from the query, the same can not be taxable as rent and therefore, no TDS is required to be deducted on such amount of electricity charges.

AI Summary

TDS on electricity charges not required when such charges are independent of rent and not taxable as rent. If the electricity amount is independent of rent and does not constitute consideration for the lease, it is not taxable as rent and therefore no TDS is required to be deducted on those electricity charges.