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Whether a maintenance contract including supply of spares would be covered under section 194C or 194J of the Act ?

QuestionsCategory: Income TaxWhether a maintenance contract including supply of spares would be covered under section 194C or 194J of the Act ?
Profile photo of ShreyaGaurShreyaGaur Staff asked 1 month ago

Whether a maintenance contract including supply of spares would be covered under section 194C or 194J of the Act ?

1 Answers
Profile photo of NyraPareekNyraPareek Staff answered 1 month ago

Routine, normal maintenance contracts which includes supply of spares will be covered under section 194C. However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.