https://www.taxtmi.com/forum/issue?id=1667 Withholding obligation depends on payment date: apply the pre amendment TDS rate to payments made before 1 October 2009 and the post amendment rate to payments made on or after that date. If earlier payments to the same payee were not likely to exceed the statutory exemption threshold for rent/hire in the year, TDS on those earlier payments would not have been required, provided that factual likelihood is established and documented; consideration may be given to whether contractor withholding rules better fit the facts. en-us Wed, 23 Dec 2009 17:48:50 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1667 Withholding obligation depends on payment date: apply the pre amendment TDS rate to payments made before 1 October 2009 and the post amendment rate to payments made on or after that date. If earlier payments to the same payee were not likely to exceed the statutory exemption threshold for rent/hire in the year, TDS on those earlier payments would not have been required, provided that factual likelihood is established and documented; consideration may be given to whether contractor withholding rules better fit the facts. Discussion-Forum Income Tax Wed, 23 Dec 2009 17:48:50 +0530 https://www.taxtmi.com/forum/issue?id=1667