Tds on printing of visiting cards and letterheads

Page no : 2

Vishal Kothari (CA Job) (33 Points)
Replied 25 March 2022

The printing of bill books, visiting card, diary, calendar etc. as per the specifications of customer are in the nature of ‘contract for sale’, as the customers are not supplying any material to contractor. The contractor purchases the material on his own and applies his labour on such material purchased. Further, the contractor is transferring the title in goods to customer and hence it is outside the purview of section 194C

 



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