TaxTMI 
TaxTMI 
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 .
Applicability of TDS
shubham sinha
TDS on contract payments requires deduction from tendered printing and supply payments by the payer. The operative issue is that the society paid a contractor for printing and supply at tendered rates without deducting TDS, raising whether such contract payments for performance of work attract the withholding obligation. The payer's duty to withhold applies to payments under a contractual arrangement for work or supply with services, and failure to deduct may result in payer liability for non-compliance with withholding rules. (AI Summary)