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TDS u/s 194 C

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(Querist)
23 March 2009 Dear sir,

If we receive the invoice from a automobiles co. rgarding service of car, the spare parts cost & job work charges are seperately mentioned in the bill.
In this case Sec 194 C is applicable or not & if applicable then what is amount?
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
23 March 2009 The whole amount. The entire contract is for carrying out any work.
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CA Tilak Raj Sharma

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CA Tilak Raj Sharma (Expert)
23 March 2009 TDS will be deducted on the invoice amount.
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