13 June 2013
PROPRIETORY CONCERN FOR AY 2012/13 UNDER AUDIT U/S 44AB AND FILED TDS RETURN AS PER APPLCABLE NOW FOR AY 2013/14 TURNOVER IS BELOW RS 1 CRORE & NOT REQUIRED AUDITED U/S 44AB THEN DURING THE YEAR UNDER ASSESSMENT TDS DEDUCTION & FILING OF RETURN OF TDS IS APPLICABLE FOR AY 2013/14