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Tds requirment on bill of printing & stationary

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(Querist)
25 December 2011 Sir/Madam,

I want to know whether the TDS provision of sec 194C applies on payment made for bills of printing and stationary.

Whether we should deduct while payment of printing and stationary or not ?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
25 December 2011 Purchase of Printing and Stationary does not attract TDS deduction.

But if materials provided for printing according to requirement then TDS to be deducted u/s 194C.

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