Section 194 c tds

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deepika dhakad (Querist)
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02 September 2011 A vehicle repairing bill includes accessories cost and labour cost. Labour cost showing separately in that bill. In this case on which amt. TDS will applicable U/S 194 C. On whole bill amount or only on labour cost.
plz suggest

CA Rajeev Bansal

CA Rajeev Bansal (Expert)
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02 September 2011 Only on labour Cost

deepika dhakad

deepika dhakad (Querist)
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02 September 2011 Can u give me relevant para / text where it is mentioned. as my employer is not accepting it he want it o law basis and asking where it is mentioned

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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02 September 2011 According to section 194C subsection 3 provides the following

(3) Where any sum is paid or credited for carrying out any work mentioned in sub-clause (e) of clause (iv) of the Explanation, tax shall be deducted at source—

(i) on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or

(ii) on the whole of the invoice value, if the value of material is not mentioned separately in the invoice

So when the invoice raised clearly with material and labour then deduct TDS only labour portion

CA Rajeev Bansal

CA Rajeev Bansal (Expert)
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02 September 2011 I fully agree with you

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