https://www.taxtmi.com/forum/issue?id=105799 TDS does not apply to the sale or return of materials; when components supplied by a customer are returned as goods, no withholding is due on the goods element. If the supplier invoices solely for processing or labour performed on customer provided materials, the payer should deduct TDS only on the labour/service component, not on the material value. en-us Mon, 17 Jun 2013 09:45:19 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105799 TDS does not apply to the sale or return of materials; when components supplied by a customer are returned as goods, no withholding is due on the goods element. If the supplier invoices solely for processing or labour performed on customer provided materials, the payer should deduct TDS only on the labour/service component, not on the material value. Discussion-Forum Income Tax Mon, 17 Jun 2013 09:45:19 +0530 https://www.taxtmi.com/forum/issue?id=105799