CA Student
15932 Points
Joined May 2011
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.