TDS under section 194J

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12 Points Joined June 2016

Rs. 30000 was paid as professional fee to an individual on various dates of the FY without deducting TDS. While making payment of Rs.2000/- in excess of the threshold limit on which amount TDS to deducted. ie only on 2000 or on 32000. TDS on 32000 is not possible in this case.

Please clarify.


Salil Kumar

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On 27 February 2019 at 18:36 Report
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Associate Chartered Accountant Indirect
51 Points Joined February 2016

Dear Sir,

As per section 194 J if you paid to any person aggregate amount in excess of Rs. 30000 during the financial year you need to deduct tax on full amount.

In this case you need to deduct on Rs.32000 

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On 27 February 2019 at 18:44
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Taxation Consultant & CA final student
504 Points Joined September 2009
on 32000 Rs tds at 10% flat
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On 27 February 2019 at 19:47
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12 Points Joined June 2016
thank you so much to all for the clarification
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On 27 February 2019 at 20:06
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CA FINAL ASPIRANT
3115 Points Joined September 2018
you are required to make tds on whole amount of 32000INR...as it exceeds the threshold limit...u/s 194J
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On 07 March 2019 at 22:08


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