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

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.