Srinath Sai Ram
Hr Manager
+1 Other

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Dear Mates,
I'm a new startup of proprietorship firm (Registered Under Service Tax / GST) and want to know is TDS deduction applicable on my one & only employee?
Salary of the employee is INR 20,000 / Per Month.
Looking for help.

No the TDS u/s 192B cannot be deducted if the salary does not cross minimum chargeable to Tax that is 250000 in year. In case of 20000 per month this does not cross the limit. See Indian Labour Laws & Shram Suvidha Simplified - All Post
@Labour Law Index, Thanks for your reply. So you mean to say of the barrier crosses of INR 2,50,000 then my proprietorship firm (Registered Under Service Tax / GST - Turnover 12 Lacs) has to deduct TDS, is that right?
Is yes, then how because I don't have TDS Certificate, etc.
Looking for your help. Thanks

Dear Mr Vijay, you have to obtain "TAN" for deduction & remittance of TDS.
Dear Vijay.
since you are newly startup proprietary firm having turnover 12 Lacs. Hence Tax audit u/s 44AB is not applicable to you. in absence of Tax audit you are not required to deduct TDS even tough the payment/salary is exceeding as specified in its threshold limit. However partnership firm & companies are exclude from this exemption. if any partnership firm or company is to made the payment exceeding in its threshold limit TDS must be deducted irrespective of tax audit.
Thanks & Regards
HR & Labour, Corporate Laws Advisor

Dear Labour Law Index / Srinath Sai Ram / v shakya,
Thanks for your help. Can you please help with:

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