08 August 2012
In many of the educational institutes, the supply of uniform is with the pre condition that the supplier will take the measurement personwise and then supply the uniform of appropriate size. This goes into 194c... contract. If it is ready made purchase, then no TDS.
09 August 2012
Yes Mr. Manikandan A.V...what you are contemplating is labour charges... it is defnitely 194c no doubt about it. Another situation is as I imagined.... mu school / factory . company...whatever might be the entity... it signs a contract with a tailor to stitch the uniforms for all the staff (blue as well as white collar)Material is purchased by tailor.... still 194c is applicable because it is not merely a supply of ready made clothes... it is a works contract. Your valuable views are solicited.
CAclubindia
