1. Is supply of lighting fixtures 30,797 taxable u/s 194(C)??
2. Installation of Grill and windows taxable??
Deepak Tapse
(Accounts Manager - Taxation)
(1771 Points)
Replied 24 February 2011
TDS is not applicable on supply
but installation is more than 20k then TDS is applicable
Sec. 194 C applies to “Work” of any kind. Supply of any Material does not amount to “Work”. So TDS provisions doesn’t apply to supply of Lighting Fixtures.
Installation would amount to “Work” and so Tax needs to be deducted,
if Payment is more than Rs. 30,000 for a single bill.
[Limit Increased from Rs. 20000 w.e.f.01.07.2010]
| Originally posted by : Sunil Ahir | ||
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Sec. 194 C applies to “Work” of any kind. Supply of any Material does not amount to “Work”. So TDS provisions doesn’t apply to supply of Lighting Fixtures. Installation would amount to “Work” and so Tax needs to be deducted, if Payment is more than Rs. 30,000 for a single bill. [Limit Increased from Rs. 20000 w.e.f.01.07.2010] |
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Maheshkumar Sharma
(CA)
(134 Points)
Replied 24 February 2011
supply is a part of sale, on sale no tds apply. If any labour work is done through installation, then for that tds apply.
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