Tds

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Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2014 TDS is applicable on supply of fresh flowers to the company ??

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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03 December 2014 the ans is no....as its sale of goods and tds not applicable on sale n purchase transactions.

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Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2014 One bill booked on 15.05.14 of Rent payment but tds was not deducted at that time, So if I passed TDs deduction entry now in nov 14, which interest rate is applicable & for which period ???. Also if I show that entry in Q3 FY 14-15 TDS return is it correct???

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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03 December 2014 from due date till date of deduction@ 1% and from date of dedcution to date of payment-1.5%

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2014 Not Understand ur reply

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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26 July 2025 TDS applicability on the **supply of fresh flowers** depends on the **nature of the contract** and the **relationship** between the supplier and the company.

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### ✅ **Key Considerations:**

#### 1. **Is it a sale or a contract?**

* **If it is a pure sale** (i.e., you purchase fresh flowers as goods with no further service involved):

* **No TDS** is applicable.
* Supported by **CBDT Circular No. 13/2006**, which clarifies that **TDS under section 194C is not applicable** on **pure sale transactions**.

* **If it’s under a contract for regular supply** (like a standing arrangement or floral decoration service):

* TDS may be applicable **under Section 194C (Contract)**.

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### 🧾 **Examples**:

| Scenario | TDS Applicability | Section |
| ----------------------------------------- | ----------------- | ------- |
| One-time purchase of flowers | ❌ Not Applicable | – |
| Flowers supplied regularly under contract | ✅ Applicable | 194C |
| Supply includes decoration/setup | ✅ Applicable | 194C |

---

### ✅ **TDS Rate under Section 194C**:

* **1%** – if payment is to an individual or HUF
* **2%** – if payment is to others (e.g., company, firm)
* Applicable if **single payment ≥ ₹30,000** or **aggregate in FY ≥ ₹1,00,000**

---

### 📌 Conclusion:

* **Pure purchase of flowers** = **No TDS**
* **Service/contract element involved** = **TDS under Section 194C**

Let me know your exact transaction nature if you'd like a more tailored answer.

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