A made a payment of professional fees of Rs.

55Lakh, and A is liable to get his

accounts audited under section 44 AB. Whether TDS is required to be
deducted under this section?
As per this section, individuals who are required to get their accounts audited are not
covered hence TDS will not be deducted under this section.
An individual receives a bill of catering of Rs. 42 Lakh and a bill of consultancy
of Rs. 10 Lakh from one single person. Whether TDS will be deducted?
The threshold limit of Rs. 50 Lakh is aggregate limit for both professional and
contractual work hence TDS will be deducted. So. TDS will be deducted on 52 Lakh
@ 5% i.e. 2.60 Lakh
How deductee will get the credit/refund of the tax deducted?
A5. When tax is deposited to government through challan, the tax will appear in
26AS of the deductee and deductee can claim credit of TDS.
Meaning of Work under Section 194M (same as 194C)
√ Advertising
√ Broadcasting and telecasting including production of programs for such
broadcasting or telecasting.
√ Carriage of goods and passengers by any mode of transportation, other than
railways.
√ Catering.
√ Manufacturing or supplying a product according to the requirement or specification
of a customer by using material purchased from such customer. But does not include
manufacturing or supplying a product according to the requirements or specifications
of a customer by using material purchased from a person, other than such a
customer.
√ Contract: This expression includes sub-contract.