31 May 2015
If appears that the company is not dealing in advertising material. Material has been purchased for use as advertising material. If the name of the company is printed on the material purchased, then it becomes contract and TDS should be deducted. The simple test is whether the material can be used by the company only or any person. If the name of the company is printed, then only company can use it and TDS should be deducted on the payment.