TDS Deduction is must for below 1 Cr. for Individuals / HUF

376 views 1 replies

Dear Sir,

Our Concern is Proprietor and Profession is Highways Contract / Construction.

Our Clients (Labour, Centring) are mostly Unregistered under GST due to their Annual Income is below 20 lakhs.

Please clarify the Income Tax TDS Deduction is mandatory for the above mentioned income group of Individual / HUF.

Thanks

S.C. Sekar

 

 

 

Replies (1)
Yes TDS deduction is mandatory under section 194C.

However if aggregate payment to any client does not exceed 1 lakh during FY , or does not exceed 30000/- in one bill then
NO TDS deduction is required.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 11 July 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
21 July 2026
Chartered Accountant

Keshri & Associates

Thiruvananthapuram

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details