TDS on Furnishing works

Ravishankar K (Accountant) (461 Points)

30 March 2011  

Dear Friends,

We gave work to one furniture industries to furnish our office, they will prepare as per measurement and install computer tables, cubicles, etc, so in this case do we need to deduct TDS from them under 194 C @ 2% .

 

How is this furnishing work different from the normal furniture which we buy suppose we buy furniture directly and he supplies a full furniture ( like table, sofa, chairs etc) we dont detect tds, because earlier we gave order of 60000 to one vendor to make customized furniture and we did not deduct TDS because the vendor directly supplied furniture to us, but this party working on order of 5 lakhs is working in our premises and cutting and measuring etc, so is TDS under sec 194 C or any other sec applicable to them?