Tds on contract

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Shekhar (Querist)
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18 May 2013 Dear Sir,

I have a query regarding 194C, work as defined in the above section means:
"work" shall include—
(a) advertising;
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,
but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.]

However, in offices we deduct TDS on courier, printing & stationery, photocopy, hotel, etc. To what extent it is justified.

Thanks,
Shekhar

Ganeshbabu K

Ganeshbabu K (Expert)
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18 May 2013 please refer circular 715 of 1995,

question 8,15, and see others also for ur reference

tds is deductable on courier charges

tds is applicable on printing

Ganeshbabu K

Ganeshbabu K (Expert)
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18 May 2013 TDS ON HOTEL CHARGES IS COVERED UNDER 194I AND NOT ON 194C

CIRCULAR Circular No. 715, dated 8-8-1995

Payments made by persons other than individuals and HUF for hotel accommodation taken on regular basis will be in the nature of rent subject to TDS under section 194-I.

Consequently, the provisions of section 194-I while applying to hotel accommodation taken on regular basis would not apply to rate contract agreements.
—Circular : No. 5/2002, dated 30-7-2002

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Shekhar

Shekhar (Querist)
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18 May 2013 Thanks Sir.

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