Is TDS deductible on T shirts purchased with logo of my company on it

Definition of “Person” as per section 2(31) of Income Tax Act,1961 “person” includes—
(i) an individual,
(ii) a Hindu undivided family,
(iii) a company,
(iv) a firm,
(v) an association of persons or a body of individuals, whether incorporated or not,
(vi) a local authority, and
(vii) every artificial juridical person, not falling within any of the preceding sub-clauses.
The word “person” is a very broad term that in itself includes the following:
1. Individual – It refers to a natural human being whether male or female, minor or major.
Example – Mr. Manish Gupta
2. Hindu Undivided Family- Under Hindu Law, an HUF is a family which consists of all persons lineally descended from a common ancestor and includes their wives and unmarried daughters. An HUF cannot be created under a contract, it is created automatically in a Hindu Family. The manager of HUF is called “Karta” and its members are called ‘Coparceners’.
Example – Mantri parivar with Mr. Vikas, his wife, his brother and his brother’s wife
3. Company. Company means-
(i) any Indian company registered under Indian Companies Act 1956
(ii) any body corporate incorporated by or under the laws of a country outside India, or
(iii) any institution, association or body which is or was assessable or was assessed as a company for any assessment year under the Indian Income-tax Act, 1922 (11 of 1922) or which is or was assessable or was assessed under this Act as a company for any assessment year commencing on or before the 1st day of April, 1970, or
(iv) any institution, association or body, whether incorporated or not and whether Indian or non-Indian, which is declared by general or special order of the Board to be a company:
Provided that such institution, association or body shall be deemed to be a company only for such assessment year or assessment years (whether commencing before the 1st day of April, 1971 or on or after that date) as may be specified in the declaration;
Example – Tata Motors Ltd.
4. Firm – Section 2(23)(i) of the Income-tax Act, 1961 takes the meaning of the “firm ” from Indian Partnership Act, 1932. Section 4 of the Indian Partnership Act, 1932 defines firm as under:
“Persons who have entered into partnership with one another are called individually “partners” and collectively “a firm”, and the name under which their business is carried on is called the “firm name”.
The firm shall include a limited liability partnership as defined in the Limited Liability Partnership Act, 2008. Section 2(1)(n) of the Limited Liability Partnership Act, 2008 defines “limited liability partnership” as a partnership formed and registered under the Act.

Example – Mantri & Company. (CA firm)
5. Association of Persons (AOP) or Body of Individuals (BOI)- AOP or BOI shall be deemed to be a person, whether or not, they were formed or established or incorporated with the object of deriving income, profits or gains.
When persons combine together to carry on a joint enterprise and they do not constitute partnership under the ambit of law, they are assessable as an association of persons. There must be common purpose, and common action to achieve common purpose i.e. to earn income.
An AOP can have firms, companies, associations and individuals as its members.
A body of individuals (BOl) cannot have non-individuals as its members. Only natural human beings can be members of a body of individuals.
Whether a particular group is AOP. or BOl. is a question of fact to be decided in each case separately.
Example – Goregaon Sports Club (BOI)
Example – Markfed (AOP)

6. Local Authority. Municipality, Panchayat, Cantonment Board, Port Trust etc. are called local authorities.
Example – A Village Panchyat.

7. Artificial Juridical Person. A public corporation established under special Act of legislature and a body having juristic personality of its own are known to be Artificial Juridical Persons. Universities are an important example of this category.
Example – Rajasthan University