20 March 2013
In Financial year 2012-13 if an individual has paid Rs. 4000 as and by way of commission to an individual, at that time the payer has not deducted TDS on Rs. 4000 becoz of below threshold limit afterwards a sum of Rs. 5000 has been paid to the same individual. Whether the payer should deduct tds on Rs. 5000 or on a total of Rs. 9000?