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Tds

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Querist : Anonymous

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Querist : Anonymous (Querist)
20 June 2012 We are purchasing moulds on VAT invoice. IS it come under section 194C of Income Tax. please advise and provide the details if available.
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Ki$hor B

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Ki$hor B (Expert)
20 June 2012 Could you be clear on whether
your company buys an existing/standard size of a mould?

or

Is the mould made as per your specification?

The first scenario does not invoke the provisions of TDS.

But the second one is in the nature of contract & hence TDS is to be levied.

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