https://www.taxtmi.com/forum/issue?id=121087 Form 140 reporting is questioned where recurring payments cross the aggregate TDS threshold during Q2. The issue is whether gross amount should be reported cumulatively from April to September at Rs.1,20,000 with TDS of Rs.2,400, or only for Q2 at Rs.60,000 while reporting the same TDS. Resolution depends on whether Form 140 requires cumulative reporting after threshold crossing or quarterly reporting of payments or credits, and on reconciliation with recorded manpower expenditure. en-us Tue, 25 Aug 2026 12:47:17 +0530 Tue, 25 Aug 2026 12:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121087 Form 140 reporting is questioned where recurring payments cross the aggregate TDS threshold during Q2. The issue is whether gross amount should be reported cumulatively from April to September at Rs.1,20,000 with TDS of Rs.2,400, or only for Q2 at Rs.60,000 while reporting the same TDS. Resolution depends on whether Form 140 requires cumulative reporting after threshold crossing or quarterly reporting of payments or credits, and on reconciliation with recorded manpower expenditure. Discussion-Forum Income Tax Tue, 25 Aug 2026 12:47:17 +0530 https://www.taxtmi.com/forum/issue?id=121087