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TDS amount less than Rs. 10

SUNIL AGGARWAL

I have received a demand notice from TDS department regarding short deduction of TDS. I had filed the quaterly return of 1000 employees in which TDS amount was less than Rs. 10 and the same was not deducted. Please tell me the section/notification/circular in which it is mentioned that TDS is not required to be deducted where the amount is less than Rs. 10

Please

Individual Challenges TDS Demand Notice for Non-Deduction on Small Amounts; No Exemption Found for Under Rs. 10 An individual received a demand notice from the TDS department for short deduction of TDS, as their quarterly return for 1,000 employees included amounts less than Rs. 10, which were not deducted. They sought clarification on any provision that exempts TDS deduction for amounts under Rs. 10. Responses indicated that there is no specific section allowing for non-deduction of TDS for such small amounts, and tax must be deducted and deposited regardless of the amount, as no rounding-off provision applies. (AI Summary)
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