Chahat Bansal 07 August 2020
If particular Bill amount exceeds 30,000 then 194C is applicable.
if amount of any single doesn't exceed 30,000 but the sum total of all the bills exceed 1,00,000 then 194 C will be applicable.
So here your Bill amount doesn't exceed 30,000 but you will have to check total of all bills.
If sum of all bills in a year exceed 1,00,000 then 194 C will be applicable.