Tds 94 c

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 December 2012 Is TDS deductible under 94 C for -
1.Printing stationery expenses bill recd monthly from a fixed party.?
2. A particular Caterer appointed for a week towards food expenses .?

CA ASHISH GUPTA

CA ASHISH GUPTA (Expert)
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10 December 2012 1. if stationary is custom made .then deductible, otherwise not
2. deductible

Querist : Anonymous

Querist : Anonymous (Querist)

10 December 2012 Thanks.

And what abt tds on Subscription/ membership chgs related to business of Rs. 112000/-

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 Regarding your queries:

### 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**.

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**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) |

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