15 November 2010
TDS not deductible on manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.
If above condition not satisfied then TDS deductible u/s 194C.
16 November 2010
On job work TDS is applicable only when the raw materail is supplied by the customer on whose specification the finished goods is being produced. TDS is applicable only when the limit of 75K for gross bill of Rs 30 K for an individual bill is breached.