Tds u/s 194c

This query is : Resolved 

19 June 2019 Dear Sir

Is a Architect Liable To Deduct TDS for Payment Made Towards A modular Furniture made by a Manufacturer (Materials and Labourer is of the Manufacturer) as per Architects Designs.

Kindly help in this regards.

Thank You in Advance

19 June 2019 It's a works contract 194C TDS applicable.

19 June 2019 Having A Query Related to the defination of :work "u/s 194c " Any work related to the manufacture or supply of any good or product in accordance to the specifications and needs of a client, wherein the manufacture of the product takes place by utilising materials bought from the client in question and not from any other person."

In My Question Only The Design is as per the architect, Rest the All Material & Labour is of the Manufacturer of Furniture.
Please help

19 June 2019 Agree with you if only supply takes place and no installation at site no TDS.


20 June 2019 in the above case supply of a modular Furniture with installation on site of the Furniture is done .

So the architect is not liable to deduct TDS ?

27 June 2019 sir please solve my query

27 June 2019 Installation at site is done so TDS applicable.


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