Tds on contract

This query is : Resolved

Shekhar (Querist)
Follow

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)
Follow

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)
Follow

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

Message likes : 1 times

Shekhar

Shekhar (Querist)
Follow

18 May 2013 Thanks Sir.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

THUSHAR MURALI KRISHNA

ACCFIN SOLUTIONS

Vishal Kapadiya

Sagar Khakhiwala

JAYDEEP MITRA

Subscribe Now

Tds on contract

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Accountant

GST CONSULTANCY

CA Final

GST CONSULTANT

Senior Executive

Manager- Finance and Compliance