Exemption from TDS - Notification

[rathna prakash]

We are in the business of printing and do offset printing of all kind. We are informed that there is exemption from TDS on printing job. Please help us by clarifying whether we are exempted from TDS deduction on our bills. If so, kindly give us the relevant notification/circular details. Currently our clients are deducting 2% TDS on our invoices.

AI Summary

Offset Printing Business Seeks TDS Exemption; Clarification Provided on Applicable Conditions Under Section 194C A business involved in offset printing inquired about an exemption from Tax Deducted at Source (TDS) on their services, as their clients are currently deducting 2% TDS on invoices. A respondent clarified that there is no specific exemption for printing jobs. However, if the business manufactures or supplies products according to customer specifications using materials purchased from a third party, it may be excluded from TDS.