Tds on printing of visiting cards and letterheads

in case of no contract, the invoice itself is contract, so TDS applicable u/s 194C(1)

Tds is not applicable on printing letterheads and Visiting cards, if material is not provided by the buyer.

@ Prateek, printing of visiting card never fall under the defenation of advertisement. Read carefully sec 194C.

Dear Naveen jain,

    In case where a company is advertaisement agency and providing the services as Desgining the concept along with printed material( eg.,, prospectus, letterheads, brouchers etc..,). Only printing jobs is done through sub contractors and material provided by advertaisement agency.

 In this case whether TDS will attract while making payement to sub contractors..? 

Dear Ridhi

If Material will supplied by the principle officer then TDS will deducte u/s 194C at applicable rate (For C-2% and NC - 1%) and if material and printing both done by supplier then TDS Not applicable.

Rgds

Sandeep Jha

In accordance with sub-clause (e) of clause (iv) of explanation of section 194C which defines work, clearly specifies that:

where the product is being supplied according to specification of customer and the customer itself provides material then it will be work and is required to deduct TDS under section 194C

On the other hand if material is not provided by the customer than it is not work and provisions of section 194C is not applicable

@ all

TDS deduction is liability of payee, whereas the amount paid goes as expenditure in P/L accounts of the payee so TDS provisions are applied, 

if the payee is dealing in printed stationary and such items are his purchase items, not claiming expenditure in P/L account then its not liable to TDS.

@ Anand, yes, tds will be atract in your case.

@ U S SHARMA, Provision of tds is not applicable on the basis of that expenditure has been booked in profit and loss account .

Its clear mentioned in sec 194C is materail not provided for printing then tds not applicable.

What is Definition of advertisement with relation to section 194C??

For this matter, I completely agree with Mr. Navin Jain and he is absolutely correct.

how ????. kindly explain

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