I have a query regarding TDS if any, to be deducted in case where Broucher, pamphlets for construction business.
Though design of broucher as well as specifications is according to builder , but material is being used by printer who print these brouchers & pamphlets.
08 October 2011
No TDS needs to be deducted in the present case.
As per explanation to section 194C, work includes mfg or supplying product according to the requirement or specification of a customer by using material purchased from such customer.
The transaction is on principal to principal basis.