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TDS is applicable only on income by the way of labour services, rent, professional service, lottery, etc, it does not cover sale of material,

as long as stationary provider is not offering any customised product, & selling as it is, it does not attract TDS, if it offers product with customised solution, it will be subjected to deduct TDS on contractor \ subcontractor basis.

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Q: TDS on Supply of Printing and Stationery Items?
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