27 April 2013
In case of payments made under sec. 194A, 194C, 194H, 194I and 194J in respect of individual and HUF, only if the turnover or professional receipt exceeds sum of Rs. 100 lakh or Rs. 25 lakh respectively (the limit was Rs.60 Lakh or Rs. 15 Lakh respectively w.e.f. 01.04.2010 till 31.03.12) in previous year, he is required to deduct tax at source.
11 June 2013
The best to remember the limit for TO for TDS is if Tax Audit is applicable then you are liable for TDS for non Audit firms such as Individual, HUF and partnership firms.