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    <title>TDS on Prining Charges-Consolidated Bill for Printing as well as for Materials</title>
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    <description>Payments to a printer supplying printed brochures using own materials and issuing a consolidated bill are characterised as works contracts; such consolidated contract payments are subject to withholding under Section 194C. The imposition of VAT or works contract tax on the billing does not by itself remove the obligation to deduct TDS on the contract payment.</description>
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      <description>Payments to a printer supplying printed brochures using own materials and issuing a consolidated bill are characterised as works contracts; such consolidated contract payments are subject to withholding under Section 194C. The imposition of VAT or works contract tax on the billing does not by itself remove the obligation to deduct TDS on the contract payment.</description>
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