https://www.taxtmi.com/forum/issue?id=109270 TDS is payable on contractor payments where either aggregate annual payments to the contractor exceed the prescribed annual threshold or a single invoice exceeds the prescribed single-payment threshold; an oral engagement qualifies as a contract and presentation of a bill with a partnership firm PAN does not alter withholding obligations. en-us Mon, 12 Oct 2015 16:21:22 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109270 TDS is payable on contractor payments where either aggregate annual payments to the contractor exceed the prescribed annual threshold or a single invoice exceeds the prescribed single-payment threshold; an oral engagement qualifies as a contract and presentation of a bill with a partnership firm PAN does not alter withholding obligations. Discussion-Forum Income Tax Mon, 12 Oct 2015 16:21:22 +0530 https://www.taxtmi.com/forum/issue?id=109270