As per sub-section (3) of section 194C of Income Tax Act 1961 w.e.f. 01-04-2010, TDS on any sum is paid or credited for carrying out any work in sub-clasue (e) of clause (iv) TDS will be deducted as per below :-
(i) on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or
(ii) on the whole of the invoice value, if the value of material is not mentioned separately in the invoice
Meaning of sub-clause (e) of clause (iv)
e) manufacturing or supplying a product according to the requirement or specification of a customer by using
material purchased from such customer,
But does not include manufacturing or supplying a product according to the requirement or
specification of a customer by using material purchased from a person, other than such customer.