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TDS applicability on Interior works

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(Querist)
16 October 2023 Hi Sir,

My friend is running a business and recently he has entered in a contract for interior work for his new Office set up. The interior work includes providing,supplying, installing of fixed assets and current assets, plumbing works and supply, installation, testing, commissioning of electronic systems etc.
Which TDS section will be applicable for these type of interior work?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
16 October 2023 Section 194c TDS applicable for this type of work.
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