TDS U/S 194C

[shamji bhanushali]

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MY QUIRES THAT OFFICE FURNITURE AND INTERIOR DECORATION FOR WITH MATERIAL CONTRACT IS APPLICABLE FOR TDS U/S 194C?

[ajay chharia]

Sec 194C is applicable on work contract. Interior decorator work is covered under work contract as normally interior work is done on your premises thereby chattel on chattel.In respect of furniture , if it is a combine bill then TDS has to be deducted on complete bill.

If vendor has supplied furniture even as per your specification and provide a separate invoice and no material is supplied by you then no TDS is deductible.

AI Summary

TDS on work contracts: composite bills including interior decoration and furniture attract deduction; separate furniture supply may not.
Section 194C applies to payments for work contracts, and interior decoration services performed on the payer's premises are covered. If a combined invoice includes both contract work and supplied furniture/materials, TDS must be deducted on the whole bill as a work contract payment. If the vendor separately supplies furniture with its own invoice and no materials are supplied by the payer, that separate supply is not subject to TDS under Section 194C.