Tds

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CA Srinivasarao yalamanchili (Querist)
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13 February 2016 Our company having two manufacturing units with different TAN's. But having unique PAN. We have the same creditors for both the units. For the purpose of calculation of Limits (i.e 30,000 or 75,000) u/s 194C , whether we have to consider two units separately or jointly ?

Please let me know.

CA Vap Patel

CA Vap Patel (Expert)
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14 February 2016 In TDS each deductor is identified by his TAN No. So in your case also each unit is consider as separate deductor hence 30K/75k limit will be individually apply to each unit.

Regards

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