Tds on printing job

Dear friends,

My doubt is whether we need to deduct tax from the monthly news letter printing charges paid to a press (by the ICAI chapter) ? It includes the designing work also. Monthly charge is around Rs. 10,000/-.

If applicable, under which section ? (2% under Sec. 194C or 10% under 194J)?

please share your views.

Thanks in advance.

vinodaca74 @ gmail.co,

Replies (6)

TDS is applicable. if there are seperate invoices/amount mentioned seperately  for printing (194C) & designing(194J). Else it is preferable to deduct higher rate of tax (ie) 194J (10%).

You have penalty/Interest for short deduction so higher rate shall be opted.

My Qu:- If office building Construction and painting related works are  providing to Contractor whom working with materials  at times of  bill raised TDS will calculate 2% or 30% on 1%  or  only 1% which one calculate .

@ Pradeep: TDS on Building painting & Construction - TDS wil be chargeble U/s 194C (Contractors) 2%, but if the same is Individual/Huf 1% .

 If there Material & Service charge are mentioned seperately Tds to be deducted on service amount, else on the entire invoice amount 

But, even though it is  whether "contract or Sub-Contract" tds should be made U/S 194C and 

 

1).  1%,  if deductee is Individual or HUF

2).  2%,  if deductee is other than Individual or HUF 

 

Regards

Regards

TDS on Printing will come under 194C & NOT under 194J. As 194J is specific to Professional Charges given under it.

Printing cannot be termed as professional Charges. It is Job / Labour Work.

Moreever TDS on Printing charges can be deducted only if fall under defination of Work,

EXPLANATION TO SECTION 194 C

(iv) work shall include
(a).......
(b).......
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

Tax will be deducted only if Material is supplier by deductor.

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