05 January 2015
SIR, IN WHICH SECTIONS OF THE TDS , AN ASSESSEE HAS REQUIRED TO DEDUCT TDS , WHETHER HE IS LIABLE OR NOT LIABLE FOR AUDIT IN PREVIOUS YEAR. IF THERE IS NO ANY SECTION ABOUT MY ABOVE QUERY, SO I WISH TO KNOW THAT IT IS "AMENDMENT OR NOT". IF IT IS AMENDMENT, PLEASE GIVE ME THE DATE OF APPLICABILITY.