TDS Applicability on uniform Expenses

This query is : Resolved 

16 June 2023 Dear Sir,

Our Company Purchased Company Readymade uniform for all employee, here TDS will applicable or not ?

If applicable so under which section ?

16 June 2023 TDS will not be deductible if the uniforms are purchased as ready units available on self.
But if they are made to fit each person according to his/her size, sec. 194C will get attracted.


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