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Applicability of TDS on Photo Copy Charges

Dinesha shetty (Articled assistant) (53 Points)

10 April 2009

Hi Every one,

This is a query with regard to applicability of TDS for Photocopy Charges incurred by a Company, where the expense is more than Rs. 150,000/- pa(with Single Party).

Do I need to with hold tax for this payment.

Thanks and Regards.

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9 Replies

SNEHASREE (ARTICLED ASSISTANT) (102 Points)
Replied 10 April 2009

IF THERE IS A CONTRACT BETWEEN THE COMPANY AND THE PARTY THEN TDS SHOULD BE DEDUCTED UNDER SEC 194C

Sachin (Chartered Accountant) (419 Points)
Replied 10 April 2009

Dear Dinesha,

Yes, you should deduct TDS. please write nay query related to taxation. my email id is sachinagarwalcallb @ gmail.com

silky jain (chartered accountant) (167 Points)
Replied 10 April 2009

you have to deduct tds u/s 194C even if there is no contract of company with that party if payment exceeds 150000/-or single payment to that party exceeds 20000/-

CA CS CIMA Prakash Somani (Landmark Group) (23502 Points)
Replied 10 April 2009

It seems there is no contract so there is no TDS.

Darshit (CA Final) (964 Points)
Replied 10 April 2009

First of all, find out that whether there is any labour bill bifurcated in the bill. If not than TDS wont come into picture as TDS is applicable on services not on material

CA CS CIMA Prakash Somani (Landmark Group) (23502 Points)
Replied 10 April 2009

Darsh*t, We can not bifurcat practically.

Darshit (CA Final) (964 Points)
Replied 10 April 2009

Sir than there is no question of TDS.

CA Hiral (Executive) (102 Points)
Replied 14 April 2009

Originally posted by :Dinesha shetty
"	Hi Every one, This is a query with regard to applicability of TDS for Photocopy Charges incurred by a Company, where the expense is more than Rs. 150,000/- pa(with Single Party). Do I need to with hold tax for this payment. Thanks and Regards.	"

As far as my knowledge is concerned, Printing contract is considered as Material contract and TDS is applicable on Works contract and not on Material contract.this is I think specifically given in section 94C also.so TDS should not be deducted.