Tds applicability

TDS 459 views 2 replies

We make payments to printers for company letter heads and visiting cards. Will TDS be applicable on such payments  under 194C.

Replies (2)

This is a contentious issue, and there are varied decisions on this issue.  There was a decision by the Chennai ITAT in Department's favour, if I remember correctly. Err on the safe side.

TDS IS APPLICABLE ON PRINTED MATERAIL IF  PRINED AS PER YOUR SPECIFICATION,VISTING CARDS & LETTER HEAD ARE NOT APPLICABLE ON TDS

 

READ CIRCULAR OF TDS UNDER SEC 194C

 

ALSO CHECK VIEW OF OTHERS


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