TaxTMI 
TaxTMI 
Sir,
I receive a invoice for printing diary ( for sending to my customers as a gift) from a Press, my question is that , i will pay the amount under which head of expenses ? and is it applicable for Tds?
Regards
Janeesh
TDS Application
01 Jan 2011 
2 Replies 
4634 Views Asked by
TDS applicability on goods purchase: printing diary invoice treated as purchase and not liable for TDS under section 194C.
The invoice for printed diaries supplied as gifts is a purchase of goods, not a contract for work or services, and therefore does not attract withholding obligations under section 194C; the expense account head is irrelevant to TDS liability. (AI Summary)
The invoice for printed diaries supplied as gifts is a purchase of goods, not a contract for work or services, and therefore does not attract withholding obligations under section 194C; the expense account head is irrelevant to TDS liability. (AI Summary)