Consultant
232 Points
Joined March 2016
The matter resembles to Works Contract, and so if the invoice generated has clear bifurcation of Material and labour, then no TDS on Material
But if the invoice is for the complete contract then TDSis to be made on whole of the invoice amount.
If we read the section 194C , it say'' Any sum '' which can implies inclusion of taxes sometimes. while in other cases such as interest, rent, commision, etc there is specific mention as ''Amount as rent, interest, commision''
So Please consider the nature of exp and then decide whether deduction is correct or not.