U/s 194J

Originally posted by : Prakash Mehta
	my first bill of Rs.20k for professional fees then next bill of Rs. 12k so now my total bill amount of same party exceeds 30k under 194J so here i m liable to deduct tds on whole amount of Rs.3500(35000*10%) or only Rs.1200 will it be deduct pls..let me know and also the payment date for tds caln

First Check whether as per law you are even liable to deduct TDS or not ? for same refer below >

*  Every person (i.e. payer) other than an individual or a Hindu undivided family (HUF), who is responsible to make payments covered under section 194J to a resident, is liable to deduct tax at source under section 194J.

* An individual or a HUF, whose total sales, gross receipts or turnover from the business or profession carried on by him/it exceeds the monetary limits specified under section 44AB during the financial year immediately preceding the financial year in which aforesaid amount is credited or paid, shall be liable to deduct tax under this section. In other words, an individual or a HUF is liable to deduct TDS under this section, if such individual or HUF was liable to get accounts audited under section 44AB in the preceding financial year.