17 April 2009
If the printed material is according to your specification with your name etc. printed on that, then the printing charges are covered in TDS provisions. IF the supplier is not giving you the saperate bill for material cost and printing charges, then you should deduct TDS on full amount. TDS shall be covered in 194C and rate shall be 2% plus education cess of 3% (effective rate 2.06%)
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