Tds on commission


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Querist : Anonymous

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Querist : Anonymous (Querist)
24 December 2016 We had paid commission of Rs.8000 to Mr. A during May 16 and deducted TDS u/s 194H @ 10%. Now once again we need to pay commission of Rs. 3000 to Mr. A ie same person in Dec 16. So do we need to deduct TDS @ 5% since he had earlier been liable for TDS u/s 194H. As after 1.6.16, the limit and rate both have changed so please clarify.

24 December 2016 No, You do not require to Deduct TDS as Limit is 15000 and you just paid 8000 and Now 3000 only.
Thanks.

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 December 2016 Thank you for the guidance


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