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Tds

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(Querist)
03 July 2013 Sir

I have been told that in case of non audit, tds u/s 194c, 194j, 194a is not required to be deducted

confirm whether this is true. if yes please explain the exact ruling and rationale behind it

thanks & regards
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
03 July 2013 Yes. it is if the the assessee is individual & HUF

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