When do i must do tds from my service provider

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I get certain services from one of my service providers. I have to pay an amount X lakh for the service.

Do I deduct  TDS  on this amount? When is TDS mandatory ?  

Replies (1)

As per Sec 194J 

Any person not being an individual or a HUF who is responsible for paying to a resident by way of fees for professional or technical services royalty and any sum referred to clause (va) of section 28 is liable to deduct tax at source in case aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to the payee exceeds Rs. 30,000/-.

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