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Design work

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This discussion clarifies the Tax Deducted at Source (TDS) implications for design and graphic services categorized under SAC Code 998314. It confirms that Section 194J is applicable, with a TDS rate of 10% (or 20% if PAN is not provided). The threshold for this TDS deduction is ₹30,000 per financial year per vendor, and Section 194C is not applicable.

Rajkumar Gutti

Rajkumar Gutti (Querist)
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26 December 2025 Boucher designing & pannel designing, technological work Sac code ( 998314 ).
Which sec. Tds applicable & what rate

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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02 January 2026 SAC Code: 998314 (Graphic / design services)

Applicable TDS Section: 194J

TDS Rate: 10% (20% if PAN not provided)

Threshold: ₹30,000 per financial year per vendor

194C applicability: ❌ Not applicable

Rajkumar Gutti

Rajkumar Gutti (Querist)
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05 January 2026 Ok, Thanks, धन्यवाद

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