Sec 194c of indian income tax act

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 June 2012 X limited a manufacturer, supplied water supply pipelines for laying under earth to an ULB amounting to Rs. 8 crore.
Please advice me whether TDS is deductible u/s 194C.
Also advice whether VAT is to be deducted or not?

CA Himanshu Binani

CA Himanshu Binani (Expert)
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23 June 2012 No TDS u/s 194C is deductible as it is a contract of mere supply of goods & also STDS i.e WCT is also not deductible as sec 40 of WBVAT Act does not apply as the above is not a work contract as per VAT Act

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