Tds on printing drawings on paper

One of my clients design and constructs coolers for industries. They design the models in the computers and print them on the papers for approval.If the design is small they will print in the  A4 sheets in the office, If the models are big they give to third party for printing in A1 sheets.My query here is whether TDS is applicable on such transaction i.e.., giving to the third party for printing?? If so, kindly give me the relevent sections..

 

 

Replies (1)

yes 

 

this is a kind of job work services taken from a photocopy service provider.

 

in that case one need to deduct tds either 1% or 2%

 

for more details read section 194 C of income tax 1956.

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