TDS on Diary

[mamta agarwal]

Dear All,

 

One of my client, a registered company, is purchasing diaries with a specification that the name 

of the company should be printed on each page.

The bill raised by the supplier is inclusive of printing charges.

My query is whether TDS is to deducted on the bill.

 

Thanks & Regards

CA. Mamta Agarwal

New Alipore

Kolkata 

[KIRTI TULSYAN]

REPLY 1

It is the matter of VAT, not Service Tax since the contract is predominantly 
for the supply as per specifications. 

JNGupta 

9331022920 

REPLY 2

Respected Mamta ji, 

If the bill consist of service tax charged by the supplier, then you should 
deduct TDS u/s 194 C. 


*Mukund Agarwal 
+919007873925* 

REPLY 3

In our opinion in, to the extent of VAT charged on the bill, TDS is not applicable.
If not or the balance amount it is subtect to TDS u/s-94C
 

Regards,
ADESH & CO.
Chartered Accountants
98302-36281
93303-24455

REPLY 4

Dear Ms. Mamta, 

No TDS is required to be deducted in case the material is not provide by 
the company as specified clearly u/s 194C. In case the material is 
provideed to the printer the tds can be deduted as per the rate specified 
u/s 194C. 

Regards, 
CA Rishab Jalan 
9830211470 

REPLY 5

Dear friend,
In my opinion the TDS needs to be deducted as the diaries are no longer 
replaceable and cannot be sold in open market and it has been made to order 
under specific oral or written contract , so section 194C comes in picture
CA R K Bahety

REPLY 6

To my mind TDS will be applicable in the intant case as the term"work" as defined in Section 194c includesAdvertising.Putting the company's name on the Diaries may be considered as "advertising'.hence the above view. 
regard 
kalidas 

--

Best Regards, 
Kirti Tulsyan
B.Com.,ACA,CS


P.D.Rungta & Co. 
Chartered Accountants 

Board : +91 33 3028 2500 / 1
Direct Line : +91 33 3028 2502/3                                       
Cell : +91 9830174619

email:  caktu...@gmail.com

Head Office:
21, Hement Basu Sarani, 3rd Floor , Room .No.317 
Kolkata-700 001,West Bengal, India

Branches :                                             
Bhagalpur |  Khatima | Mumbai | Ahemdabad | Bangalore

Homepage : http://www.pdrungta.co.in/

“Save Paper! Save Trees! Before printing, Think about the environment”

A Candle loses nothing by lighting another candle" --- eServe 

[Bhavani Associates]

If the Material – Diary- is supplied to print the name on it, the amount charged on printing will attract TDS.

Procuring diary and print on it and supply doesn’t attract TDS

ND

 

---

--
forum4ca is a Google Group of eServe online for the benefit of CA and other professionals. It is especially meant for written discussion & circulate information within group members. The mail may contain such research/advice/opinion/information/fact provided by any member and are subject to the accuracy and of the description of facts.The forum4ca, do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts. Further this Group’s Owner/Moderator/Member are not liable for any damages or costs suffered due to action/transaction based on information on this Group.
 
To join and/or to post to this group send email: foru...@googlegroups.com
To unsubscribe from this group, send email to:forum4ca+u...@googlegroups.com
For more options, visit this group at:http://groups.google.co.in/group/forum4ca or www.eserveonline.net
 
---
You received this message because you are subscribed to the Google Groups "forum4ca" group.
To unsubscribe from this group and stop receiving emails from it, send an email to forum4ca+u...@googlegroups.com.
For more options, visit https://groups.google.com/groups/opt_out.
 
 

[MOHANLAL SHARMA & CO.]

No tax is deductibleon supply of materials as per CBDT circular. If the printing charges exceeds the threshold limit u/s.194C, then tds has to be done only on the work component only.

CA.Sunil Sharma.

--

forum4ca is a Google Group of eServe online for the benefit of CA and other professionals. It is especially meant for written discussion & circulate information within group members. The mail may contain such research/advice/opinion/information/fact provided by any member and are subject to the accuracy and of the description of facts.The forum4ca, do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts. Further this Group’s Owner/Moderator/Member are not liable for any damages or costs suffered due to action/transaction based on information on this Group.
 
To join and/or to post to this group send email: foru...@googlegroups.com
To unsubscribe from this group, send email to:forum4ca+u...@googlegroups.com
For more options, visit this group at:http://groups.google.co.in/group/forum4ca or www.eserveonline.net
 
---
You received this message because you are subscribed to the Google Groups "forum4ca" group.
To unsubscribe from this group and stop receiving emails from it, send an email to forum4ca+u...@googlegroups.com.
For more options, visit https://groups.google.com/groups/opt_out.
 
 

--

Regards -

MOHANLAL SHARMA & CO.
Chartered Accountants
TOKOBARI, S.R.C.B. ROAD,
GUWAHATI-781001 (ASSAM)
Tel: 0361-2543930,2545794
Fax: 0361-2638844

[BHARAT DOSHI]

ANSWER GIVEN IN 5 IN MY OPINION IS RIGHT TDS TO BE DEDUCTED WHEN ANY MATERIAL MADE AS PER SPECIFICATION OF CLIENT WHICH CAN NOT BE SOLD TO OTHERS-( NAME OF THE CLIENT IS PRINTED ON DIARY)


--
Thanks & Regards

B. A.Doshi & Co.

(Chartered Accountant)
B-17, Ramdev Park
Chandavarkar Road,
After Shyam Mukharji gaden,
Behind Thane Janta Sahakari Bank

Borivali (West)

Mumbai-400092
Cont. no.022-28912211
Mob. no.09820389094

[Pankaj Agrwal]

To put at rest such controversies, section 194C itself has been amended w.e.f. 1.10.2009.

 

Kindly see the definition given in 194C itself.  Not it is explicitly made clear :

 

(iv) “Work” shall include –

(a)

(b)

(e) 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, the supply of diary will not hit by the provisions of section 194C.

 

 

 

CA. Pankaj Agrwal

225 Tej Kumar Plaza, Hazratganj,

Lucknow 226001

Phones: 0522-4009167

pan...@mgcoca.com; agrwal...@icai.org

agrwal...@gmail.com