Responsibility to deduct TDS under this section is not casted on the Individual/HUF in case the total sales during the immediate preceding financial year do not exceed 1 Crore rupees in case of business and 50 Lakh rupees in case of the profession.
source https://www.caclubindia.com/articles/income-tax-section-194r-tds-on-benefits-perquisites-business-gifts-47432.asp
source https://www.caclubindia.com/articles/income-tax-section-194r-tds-on-benefits-perquisites-business-gifts-47432.asp
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