Tds deducted or not in purchase of stationery

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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)

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)

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)

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)

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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