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    <title>Tds deduction on expenses bills</title>
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    <description>Whether TDS is required on a repair and maintenance bill when paid in multiple cash installments below the statutory threshold, and whether withholding is governed by the bill or by actual payments, with respondents asserting that the professional fees TDS provision applies annually and that bookkeeping by a non professional may be excluded, and that splitting payments below the threshold will avoid TDS on each installment.</description>
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      <description>Whether TDS is required on a repair and maintenance bill when paid in multiple cash installments below the statutory threshold, and whether withholding is governed by the bill or by actual payments, with respondents asserting that the professional fees TDS provision applies annually and that bookkeeping by a non professional may be excluded, and that splitting payments below the threshold will avoid TDS on each installment.</description>
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