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TDS on composite Contract 194C

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(Querist)
23 December 2019 Dear Sir,
We have given composite contract for 'providing & applying Thermoplastic paint" , and the contractor has given us the composite invoice with no bifurcation of materiel & labor. Just want to know whether sec. 194C will be applicable.......?
Kindly advice

Thanks
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Gokul Sharma

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Gokul Sharma (Expert)
23 December 2019 yes ........tds to be deducted on full invoice value.
if bifurcated then only on labour not in material.

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