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TDS Provisions

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(Querist)
23 July 2010 Sir,

I wanted to know the effective date from when TDS provisions made applicable to the individuals covered under section 44AB?
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CA. Anoop Gadia

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CA. Anoop Gadia (Expert)
23 July 2010 if individual covered in sec. 44AB than individual is liable to deduct next year.

Ref. Sec. 194A
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
23 July 2010 Finance Act,2002 has brought in this amendment w.e.f June 1, 2002.
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