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What is the governing criteria for TDS on salaries, paid by a Proprietory Firm (Online Services) in India ?


What is the governing criteria for tax deduction at source on salaries paid to employees by a Proprietory Firm, offering Online Services and having a turnover less than (10) ten lakhs, in India ?

As per the current and applicable tax laws, is it mandatory for all the Proprietory Firms to deduct tax on source, irrespective of its turnover, on salaries paid to its employees, provided the salary exceeds the exempted tax limit ?

Turnover is not a criteria for deducting TDS on salaries, the criteria is that if the salary paid is more than the minimum exempt limit for individuals, then the employer has to work out tax and deduct accordingly

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