Dear Sirs,
Our company is going to issue a Purchase order for sprinkler Irrigation system in this system includes pipe, pump, fittings etc. Installation is in scope of the supplier & it is free of cost.
My question is that if co. is issuing Purchase order with installation (free of cost). Is there any liability for deduction of TDS u/s-194C
Thanks
No TDS Deduction Needed for Free Installation of Sprinkler System Under Section 194C A company plans to issue a purchase order for a sprinkler irrigation system, including free installation by the supplier. The query raised concerns whether Tax Deducted at Source (TDS) under section 194C is applicable in such a scenario. One response clarified that TDS under section 194C is required when recording the expenditure or making the payment, whichever is earlier. However, since the installation is provided at no cost, no payment is made or payable, and thus, there is no liability for TDS deduction in this case. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
