TDS on purchase 7 fitting of aluminium doors

This query is : Resolved

SHAILAINDER (Querist)
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01 August 2009 Dear Sir,

Whether TDS u/s 194-c is applicable if we buy the aluminium doors & the seller fix the same in our building.

Shailainder

CA. BIJENDER KR. BANSAL

CA. BIJENDER KR. BANSAL (Expert)
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01 August 2009 If separate bill is not provided for fitting , then TDs will be deducted on total bill amount. If Fitting charges are separtely shown, then tds will be deducted on fitting charges only

Ankit Garg

Ankit Garg (Expert)
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28 November 2009 There is no TDS, if:
(1) the payment is made by an individual or HUF and the service is used exclusively for personel use for the individual or any member of HUF.
(2) the payment does not exceeding Rs. 20000, but if the aggregate of payment exceeds Rs. 50000 in the year, it would attract TDS.