Tds 94 c
Querist : Anonymous
1.Printing stationery expenses bill recd monthly from a fixed party.?
2. A particular Caterer appointed for a week towards food expenses .?
2. deductible
Querist : Anonymous
And what abt tds on Subscription/ membership chgs related to business of Rs. 112000/-
### 1. TDS under Section 194C on Printing Stationery Expenses:
* If the **printing of stationery** involves a contract for **manufacturing or supply of goods**, it may **not fall under 194C**, as 194C primarily covers contracts for carrying out any work (including supply of labor).
* However, if it's a **custom-made printing job**, it is treated as a **work contract** and **TDS under Section 194C is applicable**.
* For **normal purchase of stationery (ready-made)**, TDS under 194C is **not applicable**.
### 2. TDS on Caterer Charges:
* Payment made to a **caterer** is treated as a **service** and falls under **Section 194C** for TDS deduction.
* So, TDS is **applicable on catering charges**.
### 3. TDS on Subscription/Membership Charges related to Business (Rs. 1,12,000/-):
* Subscription or membership fees are **not considered a payment for "work"** under Section 194C.
* Generally, **TDS under 194C is not applicable** on subscription or membership fees.
* However, if subscription/membership fees relate to a professional or technical service, then **Section 194J** may be applicable (which covers fees for professional or technical services).
* If these are just regular business subscriptions (e.g., to a trade association), **TDS is not deductible**.
---
**Summary Table:**
| Payment Type | TDS Applicable? | Relevant Section |
| ----------------------------------------------- | --------------- | --------------------------------------- |
| Custom-made printing of stationery | Yes | 194C |
| Normal stationery purchase | No | - |
| Catering charges | Yes | 194C |
| Subscription/membership fees (business related) | Generally No | Possibly 194J (if professional service) |
---
Click here to login now
Similar Resolved Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Taxation of crypto futures in India Fy 2026- 2027
- EPF ECR NEW RULES Sep 17th 2026
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
