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

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.

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