Tds deducted or not in purchase of stationery

This query is : Resolved

Quick Summary

TDS on stationery purchase depends on nature. If it is a simple purchase, no TDS applies. If it involves job work or printing as per specifications, TDS under Section 194C applies subject to threshold limits.

KAMALAKANTA SAHU

KAMALAKANTA SAHU (Querist)
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01 October 2013 In my Company purchase office stationery from a particular party , Please help me, i can deduct TDS Or not from his bills.

CA Parul Saxena

CA Parul Saxena (Expert)
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01 October 2013 If single bill payment exceeds Rs.30000 or aggregate payment in a year expected to cross the limit of Rs.75000 deduct the TDS under section 194C

CA Pallav Singhania

CA Pallav Singhania (Expert)
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01 October 2013 As per circular 715 dt 8-8-95

If printing and stationery is as per specific reasons then it is job work and 194C will be applicable,
if you purchase printing & stationery that is common nature then it is purchase and no TDS...

CA SAURABH GARG

CA SAURABH GARG (Expert)
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01 October 2013 You are not liable to deduct tds being stationery is not falling u/s 194C. You ar not required to deduct tds u/s 194C unless it includes any work or supply of labour. It is also nt falling any other section require you to deduct tds.

Saurabh

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