TDS ON PRINTING

This query is : Resolved

SUNIL (Querist)
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05 November 2009 Is TDS applicable on printing of brochures, leaflets, calendars etc u/s
194C. In this connection, please refer to Circular No. 13/2006 dt
13.12.2006 of CBDT. What about regular printing bills?

In respect of advt placed in souvenirs, it so happened that 2 separate
insertions in 2 magazines issued by the Indian Drugs Manufacturers Asscn
(IDMA) amounting to Rs.15,000 and Rs.11,000 resp were covered by a single
bill of IDMA and paid by Toshvin without TDS. Will such payment get covered
u/s 194C since it exceeds Rs.20,000?

Our scrutiny proceedings for AY 2007-08 are in progress where these queries
have been raised re non-deduction of TDS and disallowance u/s 40(a)
accordingly.

Would be glad to have your views on the above.

Thanks and with regards.
Sunil

Praveen Sharma

Praveen Sharma (Expert)
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06 November 2009 As per facts given by you, TDS were not deducted on these two bills as both individual bills does not exceed rs. 20,000/- & both bills dosnot exceed Rs. 50,000/-.

Regards