06 March 2010
If you are not selling materials to the printer,printing charges does not attract TDS provision since the said activity does not come under the definition of "work" as per section 194C explanation(iv)(e).
06 March 2010
see circular 681 dt 8-3-94 para 7(vi) says The provisions of this section will not cover contracts for sale of goods para 7(vi)(b) says Where, however, the contractor undertakes to supply any article or thing fabricated according to the specifications given by Government or any other specified person and the property in such article or thing passes to the Government or such person only after such article or thing is delivered, the contract will be a contract for sale and as such outside the purview of this section So there will be no TDS liability
06 March 2010
we are contractors of electricity board(APSPDCL) we print out ledgers and others reports of this contract work we printing these reports and ledgers by another person we don't give to him any material for printing purpose. total amount paid for printing rs. 8000/- per month we printing these reports whole of the year same person. in this situation tds attract or not