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TDS Applicability on uniform Expenses

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(Querist)
16 June 2023 Dear Sir,

Our Company Purchased Company Readymade uniform for all employee, here TDS will applicable or not ?

If applicable so under which section ?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
16 June 2023 TDS will not be deductible if the uniforms are purchased as ready units available on self.
But if they are made to fit each person according to his/her size, sec. 194C will get attracted.

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