Go AD-FREE with CAclubindia PRO. Use Code: CADAY10. Subscribe Now!

TDS On Invoice

17 February 2021

In one Invoice if we have 2 line item shown separately for Material and Service Respectively.

Can we deduct TDS only on Service or we need to deduct TDS on both the component ??

Please also refer provision if any for better understanding

Reply
Follow
Share

3 Replies

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 17 February 2021

Only on service. Refer section 194c if the service is in nature of contract

CA SEEMA AGARWAL (Chartered Accountant) (414 Points)
Replied 17 February 2021

TDs will be deducted only on service portion not on material supply part

Sumit Chanani (95 Points)
Replied 17 February 2021

I understand TDS need to be deducted only on Service Portion. My doubt is both Service and Material are in same Invoice so therefore TDS is applicable on Invoice and not line item wise.