194c tds on payment to contractors and sub-contractors

Hi there.

Consider the situation:

I have four contractors A,B,C,D

The following Payments I have paid to them.

A- Rs.25000,15000,25000

B-Rs.25000,25000

C-Rs.10000,Rs.15000

D-Rs.25000

How do I take the payments for calculating TDS?

Should I take sum of all payments for seeing whether it has crossed Rs.100000 or Should I take Individual contract wise?

If it is Individual wise I don't have to deduct any TDS right? (As it has not crossed the limits of Rs.100000/Rs.30000)

Kindly clarify the situation.

Thanks and regardssmiley

Replies (3)

Prescribed limits will be applicable contractor wise.

Thank you very muchsmiley

Per Contractor / Per Year Crossing Rs.1 Lac or Single Bill Exceeding Rs.30000/- TDS to be deducted. Below the Limit no need to deduct

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details