Liability regarding tds deduction

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sameer agrawal (Querist)
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07 April 2017 Turnover of My Client during f.y. 2015-16 is 94 Lakh, during 2016-17 is rs. 1.15 Crore
My Question is whether he is Liable to Deduct TDS during payment Made in f.y. 2016-17 and 2017-18.

Chanderkant gupta

Chanderkant gupta (Expert)
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07 April 2017 TDS deduction is not depend on Business Turnover. In this question you not specified which nature type payment made to Individual , HUF or Company etc.

sameer agrawal

sameer agrawal (Querist)
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07 April 2017 Sir, If Turnover is Exceed the threshold Limit as mentioned in Section 44AB then Assesses is Liable to Deduct TDS

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Chanderkant gupta

Chanderkant gupta (Expert)
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07 April 2017 TDS AND SECTION 44AB both are separate section and Rule.