Applicability of TDS Provisions, when TO exceeds 1Crores

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This discussion clarifies the applicability of TDS provisions for individuals and HUFs when their annual turnover surpasses one crore rupees. It explains that only specific sections like 194C, 194H, and 194J are triggered by this turnover threshold. Other TDS sections, such as those related to rent (194-I, 194-IB) or insurance commission (194D), are not automatically activated simply because the turnover exceeds ₹1 crore; they have their own independent conditions and thresholds.

T.N.Reddy

T.N.Reddy (Querist)
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12 April 2025 Sir, when turnover exceeds one crore rupees, in the case of Individuals and HUF, then the applicability of TDS provisions triggers of only 194C, H, J, but not the other TDS provisions, as I understood from the provisions of 194C-Explanation:(i)(l)(B), Second Proviso to Section 194H, second proviso to Section 194J (1), Am I Correct?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 April 2025 Sections like 194-I (Rent), 194-IA (Immovable Property), 194-IB (Rent by Individuals/HUFs), 194D (Insurance Commission), etc. do not get triggered merely because turnover exceeds ₹1 crore.

These sections have their own thresholds and conditions, and do not depend on the turnover of the Individual/HUF payer.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 September 2025 Good luck..

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