Tds applicablility u/s 194c

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2013 We are manufacturing of Fertilizers. We have printed brouchers. material and all other work done by them. and we have received a bill for Rs. 1,50,000/-. Shell we have deduct T.D.s? please send me related cases if any..?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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13 July 2013 Please tell in details the components of the bill. What charges shown in the bill?

Please specify the nature of service provided by them

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2013 the content of bill is:

4 colour printing cetlog
16 page / lemination / uv/ center pin binding

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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13 July 2013 Yes sec 194C is applicable, uneed to deduct TDS.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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13 July 2013 Section 194C will apply. Deduct TDS on Total Bill amount.

Ganeshbabu K

Ganeshbabu K (Expert)
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13 July 2013 It is work contract and hence 194C is applicable.

So TDS is deductable as per provisions of 194C(3)

(i) on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or
(ii) on the whole of the invoice value, if the value of material is not mentioned separately in the invoice.

Thanks & regards
Ganesh babu k

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