Finance/Compliance Consultant
69332 Points
Posted on 01 July 2026
If your cement purchases are part of one single contract (e.g., a purchase order for a large construction project), and that contract's total value exceeds ₹2.5 lakh, TDS must be deducted. If the invoices belong to separate, unrelated transactions or contracts, you evaluate each contract independently against the ₹2.5 lakh limit.