I have made the payment of Rs.36000/- + 18%gst on email correspondence towards training fees for two participants, and I forgot to deduct the Tds, it's one time payment, please suggest me the solution
1.if he/she is an individual/HUF and not liable to Audit then TDS liability doesn't not arise. 2. other than Individual HUF, if the Prof/Technical fees exceeds 30,000(excluding GST) then TDS shall be deducted.
CAclubindia
