Regarding tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 April 2017 My first bill of Rs. 26500 for professional payment and second bill of Rs. 45000. then on which amount TDS should be deducted? 26500 or 61500?

Expert : Anonymous

Expert : Anonymous (Expert)

23 April 2017 As per me TDS should be deducted on 61500

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Great question! Here’s the simple answer:

For TDS deduction on professional fees (usually under Section 194J):

TDS is required if the total payment to the professional in a financial year exceeds Rs. 30,000.
You need to aggregate all payments made to that professional during the year and check if the total crosses Rs. 30,000.
In your case:

First bill = Rs. 26.5K
Second bill = Rs. 45K
Total = Rs. 71.5K (which is over Rs. 30K)
So, TDS should be deducted on the entire amount of Rs. 71.5K (not just on the second bill).

You deduct TDS when making the payment of the second bill, based on the total amount paid/ payable in the year so far.

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