20 May 2014
Hello
my client he is practicing doctor m.b.b.s having hospital but tds provision not applicable to him so he had not apply for TAN he can he issue form 16 to his employee or not???? without TAN
20 May 2014
If his income is not liable for tax audit no TAN required and without a TAN no question of deduction u/s 192 In such case no. Form 16, alternatively he can issue a salary certificate based on which his employee can calculate remit his tax and file the return