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tds on consolidated bill

This query is : Resolved 

28 December 2010 plz reply me in following case...
transport charges 200 (no tds on tpt)
loading of material 100 (tds u/s 194c)
bill amt(200+100)= rs.300
my qus:- at which amt we have to deduct tds as per i.tax act ?? either...
(a) rs 100- only of loading chg
or
(b)at invoice amt rs 300-

28 December 2010 Tds will be applicable only on Rs.100

29 December 2010 but i think in case of consolidated bill tds should be deducted on bill amt instaed of 100??
plz reply


09 October 2021 As the amounts are specified separately, be under same bill, TDS on labour charge of Rs. 100/- need to be deducted.



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