TDS is applicable based on the following:



  • Type of Payment,

  • Type of Payee/ Deductee,

  • Amount of Payment. 


For example: In a year if a company makes professional fees payment more than Rs. 30,000 to a resident individual then and only then they need to deduct TDS @ 10%. If the payment is less than Rs. 30,000 then TDS is not applicable to such payment. 


Read More: Who should file e-TDS Return?