TaxTMI 
TaxTMI 
MY QUIRES THAT OFFICE FURNITURE AND INTERIOR DECORATION FOR WITH MATERIAL CONTRACT IS APPLICABLE FOR TDS U/S 194C?
TDS U/S 194C
shamji bhanushali
TDS Under Section 194C Applies to Combined Furniture and Decoration Contracts; Separate Furniture Invoices Exempt. A query was raised regarding the applicability of Tax Deducted at Source (TDS) under Section 194C for contracts involving office furniture and interior decoration with materials. The response clarified that Section 194C applies to work contracts, including interior decoration, as it typically involves work done on the client's premises. If the contract includes both furniture and decoration in a combined bill, TDS must be deducted on the entire bill. However, if the vendor supplies furniture per specifications with a separate invoice and no materials are provided by the client, TDS is not deductible. (AI Summary)