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Tds for loading and unloading charges

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(Querist)
20 February 2020 Dear Expert,

Please advise how much limit amount for tds deduct loading and unloading charges per year or month
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Gokul Sharma

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Gokul Sharma (Expert)
20 February 2020 read sec 194c
limit is 30000 for single transaction and 100000 for the year.
if limit exceeded then tds needs to be deducted on whole amount

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