TDS on Printing Material

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If any invoice received for printing & stationery material with company logo So TDS on applicable under sec 194 c.
Replies (2)

194(C) Explanation, Clause (iv) (e)

work includes,

"manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer."

Hence, if invoice is of only logo printing work and stationery material has been purchased and sent by you, then TDS shall be deducted, otherwise not.

No.... TDS not applicable.


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