Tds on document digitization work

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 February 2013 Hello,
I have two ques to ask
1. i came across a bill in which charges for converting documents(hard copy) into digital(soft copy)are levied every month,
Now the party ledger has crossed limit of 75000,

Is TDS applicable?
u/s secction?

2. My question two is if rent for the year is paid quarterly and rent for the year is expected to cross rs 180000 limit, then should we start deducting TDS from the first quarters bill or wait for the expense to cross 180000 rs limit?
if we have not yet deducted TDS than should we deductet TDS on the previous quarters bills also? is there any default caused for not deducting TDS from the bigining?

CA. RAGHAV GARG

CA. RAGHAV GARG (Expert)
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10 February 2013 1. Yes TDS is deductible U/s 194C

2. you need to deduct TDS from the first quarter only. Now also you have to deduct TDS on complete bill @ 10% for the year.

There is no standard deduction of Rs.180,000/- upto which you are not required to deduct TDS. You have to deduct in from Penny 1 if yearly more then 180L.

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