12 November 2008
We received cobine bill of material & transportation charges (though shown separately). Is there laibility of TDS u/s 194C on transportation part.
18 November 2008
Circular No 295 dt 6.3.81 Materials supplied by contractee to be included : In case of composite works contracts to the government or other specified person, the material necessary for work may be supplied at a stipulated price by the contractee. However, for sec 194c purposes, the deduction should be based on the gross payment without excluding the cost of materials.
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