TDS on capital exp

This discussion clarifies whether Tax Deducted at Source (TDS) is applicable to capital expenditure, specifically construction costs. The consensus is that TDS under section 194C is indeed deductible if the total expenditure, including labour and materials, surpasses £30,000 in a single transaction, even if the costs are capitalised in the company's books. It also touches upon the practical challenge of deducting TDS when the labour portion isn't itemised separately on the bill.