Tds-maintenance charges of office building
Querist :
Anonymous
(Querist) 04 September 2011
This query is : Resolved
Dear sir/ Madam,
An Association formed by the Building owner providing maintenance of our office Building. Till June'11 we have been paid share of common electricity charges amounting to Rs.24,000/- From July onwards they have included share of Security Guard salary,sweeper salary, lift maintenance charges,borewell repair charges etc. and per month that would come Rs.8125/-only.( This will come Rs.73,125/- only)
My question is
1.TDS deductable on payment of Maintenance charges ?
2. while calculating ceiling of Rs.75,000/-is we have to include the amount previously paid i.e. Rs.24,000/- share of common electricity charges based on electricity company bill?
prabhakar singh
(Expert) 04 September 2011
1.TDS deductable on payment of Maintenance charges ?
Generally it is subject to contract,but in your case its a society of which you should also be a member(i guess).
Anyway the general trend is that, usually tax is deducted on such charges if the payment exceeds the threshold. If ever the tax is to be deducted, it is under 194C.
2. while calculating ceiling of Rs.75,000/-is we have to include the amount previously paid i.e. Rs.24,000/- share of common electricity charges based on electricity company bill?
It would be safer and better.
Raj Kumar Makkad
(Expert) 04 September 2011
Even thoug agreeing in principal with prabhakar singh's advice, I am of the opinion that there is no applicability of TDS in your case as you being member of society are managing your affairs self through your own office bearers and thus are not availing the services of any outsider so there is no question of service tax payment or TDS thereon.
prabhakar singh
(Expert) 04 September 2011
questioner is a business availing the services through a society of which it may or may not be a member still not confirmed.
Querist :
Anonymous
(Querist) 05 September 2011
Thanks a lot both to you sirs for your reply. Our Company,a Govt of India undertaking and not a member of the Association providing maintenance service.
