TDS
This query is : Resolved
CA Manoj Solanki
(Querist)
20 December 2009
Pl answer for this.. As per Sec 194J TDS is required to be deducted for professional services where the payment exceeds Rs.20,000 a year. Now what if the payment is made by way of Professional charges-Rs.19.000; Technical charges-Rs.19,000 and Consultancy Charges-Rs.19,000. Will the entire income be exempt from tax since the individual nature of fees does not exceed Rs.20,000??
CMA Ramesh Krishnan
(Expert)
20 December 2009
No, Threshold limit is based on the person ,if you are paying all these charges to one person you have to Deduct TDS
Murtaza I Bhagat
(Expert)
20 December 2009
agree, these all in subject u/s 194J so in combinedly if you are paying to one person so the total of payment exceeds to threshold limit.so you must have to deduct TDS on it.
20 December 2009
Yeh I am agree form Mr.Murtaza and ramesh karishan
If you are going to made the above mention payments to a single person then you have to deduct the TDS
If you are going to made the above mention payments to a single person then you have to deduct the TDS
CMA Ramesh Krishnan
(Expert)
20 December 2009
Thank you
ANIL JANGID
(Expert)
20 December 2009
agree
21 December 2009
Total amount which you have paid to party is more than 50000 than you need to deduct TDS on whole amount irrespective of the individual amount paid is less than 20000.
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