Applicability of TDS

[shubham sinha]

Dear Sir, A state society made payment of ₹ 13,85,500/- for receiving of printing and supply of 'Aanganbadi pustika' books (rate is decided through tender) without deducting TDS .

AI Summary

State society skips TDS on book printing payment; forum highlights Section 194C requirement for contractor payments. A state society made a payment of 13,85,500 for the printing and supply of 'Aanganbadi pustika' books, with the rate determined through a tender process, without deducting Tax Deducted at Source (TDS). A participant in the forum responded by referencing TDS under section 194C, which pertains to payments to contractors and specifies the necessity of TDS deductions in such transactions.