Section 194H Limit of Rs. 15000


This query is : Resolved 

Quick Summary
This discussion clarifies the application of Section 194H regarding the TDS limit on commission payments. If an initial commission payment exceeds the Rs. 15,000 threshold, TDS must be deducted. Crucially, TDS is also applicable to any subsequent commission payments made, regardless of whether they individually fall below the Rs. 15,000 limit.

05 March 2020 What if I have deducted TDS on Commission on first payment which exceeded 15,000 & then my subsequent payment was less than Rs. 15,000.
Am I liable to deduct TDS on subsequent payment also?

05 March 2020 Yes you have to deduct TDS on the subsequent payments too.

05 March 2020 Thank you so much sir

05 March 2020 Yes you are liable to deduct TDS on all the commission paid.


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