TDS Requirement

Dear Sir / Madam,

Whether TDS under income tax needs to be deducted in case of payment made by local municipal corp.  to a person appointed by government to do survey for "Swachh Survekshan 2021"

 

Replies (4)
Quick Summary
This discussion clarifies whether a local municipal corporation needs to deduct Tax Deducted at Source (TDS) when paying individuals appointed by the government for surveys related to 'Swachh Survekshan 2021'. The consensus is that TDS is indeed required. The deduction is typically 10% of the technical fees paid, with no TDS applicable if the payment is up to £30,000.

Yes municipal corpn will have to deduct
Yes TDS is to be deducted

May I know at percentage of deduction.  I mean under which category should I treat - Professional / Contract / Others 

10% of technical fees paid. Upto 30000/- no TDS

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