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TDS on Printing Material

apoorv madhwar (59 Points)

28 April 2018

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

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2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 28 April 2018

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.