01 October 2013
If single bill payment exceeds Rs.30000 or aggregate payment in a year expected to cross the limit of Rs.75000 deduct the TDS under section 194C
If printing and stationery is as per specific reasons then it is job work and 194C will be applicable, if you purchase printing & stationery that is common nature then it is purchase and no TDS...
01 October 2013
You are not liable to deduct tds being stationery is not falling u/s 194C. You ar not required to deduct tds u/s 194C unless it includes any work or supply of labour. It is also nt falling any other section require you to deduct tds.