https://www.taxtmi.com/forum/issue?id=108657 Section 194C applies to payments for work contracts, and interior decoration services performed on the payer's premises are covered. If a combined invoice includes both contract work and supplied furniture/materials, TDS must be deducted on the whole bill as a work contract payment. If the vendor separately supplies furniture with its own invoice and no materials are supplied by the payer, that separate supply is not subject to TDS under Section 194C. en-us Tue, 26 May 2015 19:40:19 +0530 Thu, 23 Jan 2025 15:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108657 Section 194C applies to payments for work contracts, and interior decoration services performed on the payer's premises are covered. If a combined invoice includes both contract work and supplied furniture/materials, TDS must be deducted on the whole bill as a work contract payment. If the vendor separately supplies furniture with its own invoice and no materials are supplied by the payer, that separate supply is not subject to TDS under Section 194C. Discussion-Forum Income Tax Tue, 26 May 2015 19:40:19 +0530 https://www.taxtmi.com/forum/issue?id=108657