https://www.taxtmi.com/forum/issue?id=3737 The obligation to deduct tax arises when expenditure is recorded or payment is made, whichever is earlier. If installation is supplied free of cost and there is no amount paid or payable for that installation, there is no taxable sum for the purposes of contractor withholding and therefore no TDS deduction is required on the free-of-cost installation component. en-us Wed, 18 Jan 2012 18:35:46 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3737 The obligation to deduct tax arises when expenditure is recorded or payment is made, whichever is earlier. If installation is supplied free of cost and there is no amount paid or payable for that installation, there is no taxable sum for the purposes of contractor withholding and therefore no TDS deduction is required on the free-of-cost installation component. Discussion-Forum Income Tax Wed, 18 Jan 2012 18:35:46 +0530 https://www.taxtmi.com/forum/issue?id=3737