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Liability of tds deduct

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(Querist)
24 September 2015 assesse ( Individual or HUf ) has Not covered in Tax Audit. whether liable to deduct TDS on Interest, Contract and any other payment???
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
24 September 2015 Incase individual/HUF not covered under sec.44AB tax audit then no need to deduct tds on their payment except Salaries u/s.192

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