Tds on labour charges

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Vijaya Kumar K S (Querist)
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02 December 2014 Sir,

One party issue a invoice containing Materials and also labour charges in one bill by dividing separate columns for Materials and Labour.

My Question is we Deduct TDS on whole bill amount or only Labour Part.

Please clarify me..

CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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02 December 2014 TDS required to deducted on whole amount if the material price and labour charges are not separately mentioned in invoice as per provision of section 194C
otherwise
Tax required to deducted on labour charges only