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Tax

Vishal Khanvilkar (Student) (202 Points)

24 February 2011

1. Is supply of lighting fixtures 30,797 taxable u/s 194(C)??

2. Installation of Grill and windows taxable??

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5 Replies

Pankaj Arora (Learner) (3134 Points)
Replied 24 February 2011

TDS will not applicable in your case.

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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

(Guest)

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]

(Guest)

Originally posted by : Sunil Ahir
	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]