Tds on multiple services

Dear Manthanab,

There is no need to deduct tds on consultancy service portion. you have to deduct tds on manpower contract portion because both are different services and both have there different exemption limit.

consultancy service falls in u/s 194J and manpower contract falls in u/c 194C.

Regards,

Shubham

No need to To Deduct on consultancy ....................

Under consultancy you need to deduct tds if expense is more than Rs. 30,0000

Tds on Manpower required as the limit is

Either Single Bill for 30,000

 or

Rs. 75,000 per annum.

In your case, Bill was for Rs. 34,000/- Therefore, you need to deduct TDS @ 1% (2% in case manpower service provider is a company and 20% TDS in case no PAN No. Provided)