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Tds to be deducted or not

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(Querist)
28 June 2011 Sir,

Can any one tell me that tds should be deducted for construction work on religeious mandir, whether mandir is registered under section 12A.
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ABHISEK TOSNIWAL

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ABHISEK TOSNIWAL (Expert)
29 June 2011 Dear Kapil,

If you have hired any contactor then you need to deduct TDS u/s 194C excluding value of materials on which Vat/ CST has already been charged.

Regards
Abhisek Tosniwal

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