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if we have amc any vendor 25,000 pa. should we deduct TDS
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Answer / salimmalik
NO. As per Sec 194C of Income tax act 1961 the cut off
amount is Rs. 30000/- and Where the aggregate of the amounts
paid/credited or likely to be paid/credited to Contractor or
Sub-contractor exceeds Rs.75,000 during the financial year,
TDS has to be deducted.
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