Tds on fabrication of bus body building

T S D ( )     06 June 2012

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A Company sends chassis for body building. After fabrication the company sells the same as a bus or truck to a customer. Whether TDS is applicable for payment to the bus body builder?


CA Saiyum khan (Practicing CA)     06 June 2012

CA Saiyum khan
Practicing CA 
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Yes section 194 C would be attracted and accordingly TDS has to be deducted.

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Prateek Agarwal (Sr. Executive - Finance & Accounts)     06 June 2012

Prateek Agarwal
Sr. Executive - Finance & Accounts 
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The work of body building is of a cintractual nature, hence, attracting the provisions of Sec 194C.

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