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Regarding tds deduction

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(Querist)
12 May 2016 Respected SirI want to know whether TDS is deducted or not in case of contract is made for purchase of stationery or supply of stationery items
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CA Himanshu Ojha

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CA Himanshu Ojha (Expert)
12 May 2016 No.
Please refer clause (e) of the Definition 'Work' under section 194 C. It is very clear.
Need not to deduct TDS

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