This discussion clarifies the TDS rate applicable to an employee hired on a contractual basis for website designing and app development within the IT department. The applicable TDS rate is 10% under Section 194JB, with a threshold limit of Rs. 30,000/-.
31 August 2021
We have appointed an employee under IT Department ,Website Designing, App Development having per rate per month is Rs. 10000/- on Contractual basis. What is the TDS rate applicable?