TDS for Service Charge

194j would usually apply for recruitment services

Mam,

Thank you so much for the reply. One more thing. If we make the payment in two different months, whether do we need to deduct TDS for the amount we paid for this month or do we need to deduct TDS for the entire amount?

If the aggregate payments or invoice value exceeds ₹30k, tax to be deducted at source.

No, what I am asking is, for example total invoice value is Rs. 50,000/-. So the TDS will be 5,000/-. And we are gonna pay the amount in two different installment as Rs. 25,000/- this month and another Rs. 20,000/- (Rs. 50,000/- - Rs. 5,000/- = Rs. 45,000/-) in the next month. As we made the payment of Rs. 25,000/- this month we need to deposit the TDS amount on or before 7th of next month. But when we deposit, whether do I need to deposit Rs. 2,500/- (as I gave only Rs. 25,000/- in the month) or Rs. 5,000/- (on total invoice value)?

Deduct 5000 on total invoice value (as and when the invoice is accounted) even if payments are subsequently made in parts.

Thank you so much mam.