CA in Practice
1447 Points
Joined November 2009
If total amount PAID or LIKELY TO BE PAID for the whole of FY exceeds Rs. 1,80,000/- then you must deduct TDS. Limit of 1,80,000/- shall apply for each recipient separately.
In case these are monthly or quarterly bills then the billing for entire year will definitely surpass Rs. 1,80,000/- hence you should deduct TDS
However if there won’t be any further billing then no liability to deduct TDS
(Note: I am assuming that all these bills are from same person)