Tds on printing of calender

This query is : Resolved

sivakumar (Querist)
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16 April 2019 SIR / MEDAM

WE HAVE GIVEN RS. 60,000/- TO PRINTING PRESS FOR NEW YEAR CALENDAR FOR CUSTOMERS TDS ATTRACTS OR NOT

WE HAVE ALSO GIVEN RS. 80,000/- FOR STICKERS PRINTING, BANNERS FOR ADVERTISEMENT IN THAT TIME TDS ATTRACTS OR NOT

Shashikant Varshney

Shashikant Varshney (Expert)
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19 April 2019 There is so disputes in above cases. Because you are customizing the product as per your specification, So this can be treated as deemed contract. and provision of section 194(c) can apply on the same. I had past experience with a printing press which print the stickers for Patanjali. and Patanjali deducted the tds as per 194 C. For the safer side we always advise our client to deduct the same.