Microlesson · 5-min read

Section 194M — Payment by Individual / HUF for Work / Commission / Professional Fees

# Section 194M — TDS by Individual / HUF (not covered under 194C / 194H / 194J)

## Who deducts?

Individual / HUF who is NOT required to deduct under Sec 194C / 194H / 194J (i.e., below 44AB limits and not covered by 194IB).

## Payments covered

## Threshold

Aggregate payment > ₹50,00,000 in a financial year.

## Rate

2%.

## Notes

Worked example

### Example 1

Example: Mr. A (salaried) gets his house renovated for ₹60,00,000 by a contractor. TDS u/s 194M = 2% × ₹60,00,000 = ₹1,20,000.

Applying 194M when the person is required to deduct under 194C/H/J — those sections override.
Applying 194M for payments below ₹50 lakh.

Reference: 194M

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