Printing will be covered under contract and hence will attract section 194(C).
Rate of TDS will 1% (if payee is individual/HUF) and 2% for others.
Under this section TDS will be applicable only if total amount paid or payable during the financial year exceeds Rs.75,000 or single payment exceeds Rs.30,000.
20 August 2014
ON THIS TDS will deducted u/s 194C . if you make order for supply of specified printing then no tds will applicable.
but you give the material to printer to make a sign on material supply by you then tds applicable on the printing charges.@1% in case of individual/HUF and 2% in payment made of firm/company.