whether for deduction of tds u/s 194 c it is mandatory that the contractual service or product supplied should come within the definition of "WORK" ? All banks and organisations which have entered into annual maintainance contract for repair of computers is deducting tds u/s 194 c however it is not within the definition of Work, but there is a contract?
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(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.
Here the material is supposed to be purchased on behalf of the customer.
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