https://www.taxtmi.com/forum/issue?id=1352 The query concerns whether TDS on contract payments should be limited to the labour/service component or extend to the entire invoice when materials are supplied. If service and sale contracts are independent, TDS attaches only to the service portion. If the supply of materials is integrated into the service (a works contract or combined contract), TDS should be deducted on the gross invoice amount, including material value, because the materials are used by the service provider in rendering the service. en-us Fri, 17 Jul 2009 17:03:39 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1352 The query concerns whether TDS on contract payments should be limited to the labour/service component or extend to the entire invoice when materials are supplied. If service and sale contracts are independent, TDS attaches only to the service portion. If the supply of materials is integrated into the service (a works contract or combined contract), TDS should be deducted on the gross invoice amount, including material value, because the materials are used by the service provider in rendering the service. Discussion-Forum Income Tax Fri, 17 Jul 2009 17:03:39 +0530 https://www.taxtmi.com/forum/issue?id=1352