18 June 2015
You need to apply the provisions of 194I and the threshold limit would be 1.8 lakhs. since in the instant case the payment is less than the threshold limit you may not deduct TDS u/s 194 I
In any other case, Pl. refer circular 5/2002 dt 30-7-2002 for clarity and the judgment of AP HC in Krishna Oberoi V. UOI [2003] 123 Taxman 709 (AP)will also be helpful.
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