Doubt in TDS

RaGhAvEnDrA RoYaL (Articles) (68 Points)

02 June 2016  

I have a small doubt in TDS,
For some sections there is a limit for example 194C now ₹1,00,000

Ex:-
One person paid

On first quarter 15000
Then in 3rd quarter paid 90000.

Now my doubt is whether i have to deduct on entire amount i.e. 105000 or 5000
If i deduct on 105000 then for 15000 interest is applicable or not ??

I'm getting confused on which amount i have to deduct ??

Pls anyone clarify me🤔