tds attracts

1. From a general point of view, borewell expenses should be capitalized in the books of accounts as P&M and depreciation on the same can be claimed. 
2. Because the very nature of installation of borewell could be attributed to P&M. 
3. And to answer your question, borewell whether capital or revenue will not attract TDS because it a product to the seller for which TDS will not be applicable. 
4. But there were case laws which support both views. Like in the case of CIT Vs Nagari Mills Ltd treats the Borewell as Capital Asset and claims depreciation. In the case of Indian Ginning and Pressing Co Vs CIT, where assessee treats the expenses incurred on borewell as revenue expenditure. 
5. However, circumstances and situations decide the case and in most of the cases it will be treated as capital asset and depreciation applicable to P&M will be applied on the same. 
6. In both, the cases TDS will not be applicable. 
Please correct me if the above interpretation has an alternative view. 

no problem.