tds on printer cartridge refilling

Hi,

I am not sure but if the same is done under a contract (not necessarily written) then "Yes" otherwise "No"

The section would be 194C.

Dear Murugun,

Generally printer cartridge refilling is covered under AMC which is a nature of contract, even if in your case it is not under AMC, it will be treated as contractual obligation from TDS point of view. Hence will be covered u/s 194C.   

If Toner/catridge refilling is covered under a contract not being an AMC, and toners, drums etc are replaced whther it is covered under sale of goods contract which is not liable for tds or is it covered under 194C contracts

I don't think so, refilling cartridges coming under tds. But if you take it as against the Contract, the question is how many printer cartridges are refilled in a year ?? It may differ in rate for refilling in all cities, but in my city it is not more than 250/- for once so it's too hard to cross the threshold limit too.