26 March 2010
A Charitable organisation has incurred expenditure of RS. 60,000/- for printing of Nurses Manual for distributing them to Nurses attending the workshop. On the Bill raised by printer no VAT was provided for and also Material for printing Manual was not provided by Charitable Organisation to the printing organisation. I had asked whether TDS should be deducted under Income Tax Act? To which expert reply was no TDS is to be deducted u/s 194C w.e.f 01/10/2009. I would be obliged if our expert sir explain me Provision/ Circular /Notification relating to NON DEDUCTION of TDS for expenditure of such nature?