TDS amount less than Rs. 10, Income Tax

[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

Posts / Replies

[Rajesh Prajapati]

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.

[THE SINGARENI COLLIERIES CO LTD]

we have to deduct tax irrespective of amount. no rounding off provision was availble.