Dear all,
Please advise, TDS is applicable or not for Printer Toner Cartridge refilling. if applicaple, which section?
Amir
(Learner)
(4016 Points)
Replied 15 July 2010
Hi,
I am not sure but if the same is done under a contract (not necessarily written) then "Yes" otherwise "No"
The section would be 194C.
CA. Nishant Jain
(Audit Executive)
(411 Points)
Replied 15 July 2010
Dear Murugun,
Generally printer cartridge refilling is covered under AMC which is a nature of contract, even if in your case it is not under AMC, it will be treated as contractual obligation from TDS point of view. Hence will be covered u/s 194C.
Rohini J
(Articled Assistant)
(39 Points)
Replied 22 December 2017
If Toner/catridge refilling is covered under a contract not being an AMC, and toners, drums etc are replaced whther it is covered under sale of goods contract which is not liable for tds or is it covered under 194C contracts