https://www.taxtmi.com/forum/issue?id=2391 Routine annual maintenance contracts for air conditioners, including supply of spares, are to be treated as contract payments rather than fees for technical services; CBDT guidance distinguishes routine maintenance (covered by contract payment provisions) from genuinely technical or consultancy services, and provides that any payment is subject to deduction under only one applicable TDS provision. en-us Wed, 24 Nov 2010 14:09:27 +0530 Thu, 23 Jan 2025 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2391 Routine annual maintenance contracts for air conditioners, including supply of spares, are to be treated as contract payments rather than fees for technical services; CBDT guidance distinguishes routine maintenance (covered by contract payment provisions) from genuinely technical or consultancy services, and provides that any payment is subject to deduction under only one applicable TDS provision. Discussion-Forum Income Tax Wed, 24 Nov 2010 14:09:27 +0530 https://www.taxtmi.com/forum/issue?id=2391