01 February 2013
We are selling diaries. Some customers may ask for customization - in that instance we will make diaries as per the customers requirement. The cost of required customization will be included in the product cost. We wont bifurcate the customization costs in the bill. We will charge VAT /SALES TAX for total selling price of the product. In that case whether the TDS U/s 194 C will attract as implied contract. Please clarify.
CAclubindia
