16 March 2009
our client gets his vouchers, visting cards, registers for specific purpose, etc printed from a printing press.The printing press owner uses its own papers and other material in addition to the printing work. Now my ques is wheather we deduct TDS on such type of work under sec 194(c)of income tax act or not. Also some body had told me that when the person (refer to printing press above) delivers the goods as per our specification than the work done as per our specification is not leads to deduction of TDS.
16 March 2009
It appears to be a transaction of purchase of printing material. You are paying him for purchase of printing material. Merely because he is making it on your specification is irrelevant to alter the basic nature of transaction. No TDS is deductible.