Tax

TDS 635 views 5 replies

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

2. Installation of Grill and windows taxable??

Replies (5)

 

TDS will not applicable in your case.

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

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]

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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