Tds on furniture making

This discussion explores whether Tax Deducted at Source (TDS) needs to be applied when paying for custom-made office furniture. While generally applicable to labour charges, the consensus is that if labour isn't itemised separately, TDS should be deducted on the entire bill amount at a rate of 0.75%, provided the payer has a TAN number. However, one perspective suggests TDS might not be required if the furniture is considered a company asset.