Tds applicability on engaging office boy on contract basis

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Naitik N Shah (Querist)
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13 March 2018 Hi,

If the organisation appoiints an office boy on fixed term contract basis for one year, what will be the applicability of TDS on the same(i.e Rate and Section under which TDS to be deducted). The amount payable to office boy is Rs. 17,000 P.M.

Thanking you in anticipation

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 March 2018 Salary TDS applicable. As total payment is below taxable income no TDS need to be deducted.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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13 March 2018 Direct appoint on Contract basis terms of Fixed salary which will be below threshold limit Not required to deduct TDS.

If You engage through agency TDS applicable u/s 194C.