TDS Query When limit has exceeded

This discussion addresses a query about Tax Deducted at Source (TDS) when the labour payment limit of £100,000 is exceeded. The user paid £15,000 monthly for six months, then £20,000 in the seventh month, surpassing the limit. The core question is whether TDS should be paid on the total amount in the seventh month without interest, or if interest is due on the previous six months' payments as well. The advice given suggests TDS liability arises from the point the limit is exceeded, with tax needing to be deposited from the seventh month onwards on the entire amount paid to date, but without interest on earlier payments.