TDS QUERY

This query is : Resolved 

06 March 2010 DEAR SIR/MADAM

WE ARE PAID PRINTING CHARGES Rs. 8,000/- PER MONTH WE DO GIVE TO THEM ANY MATERIAL FOR PRINTNTING IS THIS APPLICABLE TDS.

PLEASE TELL

THANKS IN ADVANCE


06 March 2010 If you are not selling materials to the printer,printing charges does not attract TDS provision since the said activity does not come under the definition of "work" as per section 194C explanation(iv)(e).



06 March 2010 see circular 681 dt 8-3-94 para 7(vi) says
The provisions of this section will not cover contracts for sale of goods
para 7(vi)(b) says Where, however, the contractor undertakes to supply any article or thing fabricated according to the specifications given by Government or any other specified person and the property in such article or thing passes to the Government or such person only after such article or thing is delivered, the contract will be a contract for sale and as such outside the purview of this section
So there will be no TDS liability

06 March 2010 Question is not clear. i think its printing/advertising/packing material. if yes. tds applicable. because amount is self explanatory.

06 March 2010 we are contractors of electricity board(APSPDCL) we print out ledgers and others reports of this contract work we printing these reports and ledgers by another person we don't give to him any material for printing purpose. total amount paid for printing rs. 8000/- per month we printing these reports whole of the year same person. in this situation tds attract or not

please tell

08 March 2010 In this case tds applicable under sec 194c



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries