TDS on Banners and others

This discussion clarifies whether Tax Deducted at Source (TDS) applies when purchasing advertising materials like banners and pamphlets. If your total expenses for such items from a single vendor exceed £100,000 in a financial year, TDS under Section 194C is likely applicable. Even if you consider it a purchase of goods rather than a service contract, it's advisable to deduct TDS to be on the safe side, as the definition of 'contract' can be broad.