Under sec 194c what is the limit for the partnership firms

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Dears 

can any one give be breifly under sec 194c what will be the amount limit for to deduct TDS if payee is an a Firm.

thanking you in advance

suri

Replies (3)
The Same ceiling limit...
Rs. 100000 in FY 17-18...

Dears thank you

you are given the limit amount 

but give me briefly if as a firm is renovating and doing labour work with various workers i.e 

plumber,carpenter,electrician, and so on then what it will be it is individullay Rs.100000/- or what ?

please give me in brief

thanks in advance

suri

where Payment for different works are being made to one person ,then limit will be applicable to that person only.

Different payments to different persons, then apply limits separately.

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