TDS on electronic items like UPS

This query is : Resolved 

15 July 2008
We are purchasing UPS (Uninterrepted Power supply)from a vendor for computers only.

Can we deduct the TDS to this vendor, under section 194 c (contractors) @ 2.266%. The vendor is adding only CST on the basic value of the units.

Is the TDS applicable to the vendor in Andhra pradesh.

Can you please suggest me in this regard.

Regards
Ashok

15 July 2008 Tax at source is not required to be deducted on purchase of UPS or any other goods. Income Tax Act is a central act and applies to whole of India including Andhra Pradesh. Accordingly TDS provisions are equally applicable in Andhra Pradesh also.

15 July 2008 it is only a purchase of goods. so no tds is applicable. sec 194c excluded supply of goods from tax bracket


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