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

[Guest]

There is no such section which says not to deduct TDS if it is less than  Rs 10. So we have to deduct TDS  & deposit  the same  before the due date.

[THESINGARENI COLLIERIESCOLTD]

we have to deduct tax irrespective of amount. no rounding off provision was availble.

AI Summary

TDS deduction requirement: employers must deduct and deposit tax even when individual withholding is minimal. Employers must deduct and remit TDS on payments even when the computed tax per employee is nominal; no statutory provision or notification permits non-deduction or rounding off solely because the TDS amount is below a minimal monetary threshold, and the deducted tax must be deposited by the due date.