Applicability of section 194 c on supply and erection

This query is : Resolved 

02 February 2012 Whether sec 194 c applies to a case where a person supplies and fix chairs in a theatre? The bill raised is under form 8C (Bill in case of work contractors under Kerala VAT rules).

02 February 2012 It is not a 'work' as defined in section 194C, hence income tax need not be deducted under the said section.



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