Clarification awaited

Only on 21000 TDS is to Be Deducted..............

no TDS on  18000.......

Provision for deduction of tds is payment of  RS.20,000 in one bill or Rs. 50000 through multiple bill in a year in a year, tds is applicable.

therefore TDS on 21,000 is deductable.

TDS will be deducted on Rs. 18,000 also. As per section 194C "No deduction shall be made if one payment doesn't exceed Rs. 20,000 (30,000 from 1-7-2010) or Rs. 50,000 (75,000 from 1-7-2010) collectively. So TDS will not be applicable if both conditions are satisfied. Here in the above case TDS if once applicable then it should be deducted on both Rs. 21,000 and Rs. 18,000

sudhanshu, are you sure?