T.D.S ON PAYMENT MADE FOR XEROX CHARGES OF DOCUMENTS

This query is : Resolved

PRADEEP REDDY (Querist)
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05 May 2011 MY CLIENT HAS PAID RS 80000 FOR TAKING XEROX COPIES OF DOCUMENTS.NOW WHETHER TDS IS TO BE DEDUCTED OR NOT, WHILE MAKING PAYMENT?WHAT IF THE PAYMENT IS RS60000?

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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05 May 2011 Yes.. section 194C will apply.
if this 80000/- or 60000/- is single bill or single payment, then TDS will be deducted @ 1 % for individual & HUF, while @ 2 % for all other cases.

If its the addition of multiple bills within one financial year & no single bill is exceeding 29999/-
then in case of 80000/- >> TDS at above rate on all bills/payments &

in case of 60000/- >> TDS will not apply

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