Tds on stamps as per my specfications

This query is : Resolved 

14 October 2020 Is TDS applicable on purchase of stamps e.g. bank round stamp / signature code stamp / bank address stamp and any stamp which is made as per our specifications.
If TDS applicable, then which rate ?

thanks


15 October 2020 If it is given on a contract basis than TDS u/s 194C otherwise it is a normal business income.

31 October 2021 No. TDS not applicable over such purchase.


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