Tds under section 194c

This query is : Resolved 

22 March 2019 Invoice amount 60,000/- plus gst
Single payment for financial year
Amount does not cross 100,000/- but its above 30,000/-

Is tds applicable under section 194C ?????

please reply
thanks


23 March 2019 yes, if single invoice more than 30,000/-, tds applicable

23 March 2019 Section 194C(5) to apply not its proviso.


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