TDS on Printing of Leaflets
This query is : Resolved
20 November 2009
Is TDS applicable on printing of handbill, brochures, leaflets, calendars etc u/s
194C.
In this connection, please refer to Circular No. 13/2006 dt
13.12.2006 of CBDT.
What about regular printing of invocies/bills?
Regards,
Piyush Jain
194C.
In this connection, please refer to Circular No. 13/2006 dt
13.12.2006 of CBDT.
What about regular printing of invocies/bills?
Regards,
Piyush Jain
20 November 2009
Advertisement and printing are not the same
20 November 2009
Circular 13/2006 says that provisions of Sec 194C will apply if this is a contract of work & not contract for sale supply. Lets take an example :
Company A has given the printing of some handbill, brochures, leaflets, calendars to Company B. In this work the paper is supplied by the company A, in this case this is a pure contact of work & provisions of sec .194C apply accordingly. Now with the same printing work all material will be supplied by company B, in this case the this will amount to contract of sale & provisions of sec. 194C will not apply.
I hope this will resolve your doubts.
Company A has given the printing of some handbill, brochures, leaflets, calendars to Company B. In this work the paper is supplied by the company A, in this case this is a pure contact of work & provisions of sec .194C apply accordingly. Now with the same printing work all material will be supplied by company B, in this case the this will amount to contract of sale & provisions of sec. 194C will not apply.
I hope this will resolve your doubts.
Message likes :
2 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- ITC temporary reversal and reclaim
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- GST ON EXPORT COMMISSION
- Should I report my US salary for January, February, March in Schedule FA?
- Sale of property furniture sale
- Confusion around Form 26QB fields
- Adjustment entry in the case of Individual and HUF on 31st March
- Stock difference tax applicable on composite rate or normal rate
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
Trending Online Classes
CAclubindia
