18 January 2014
If any individual is Audited his books of accounts u/s 44AD i.e. turnover is less than Rs. 1 Crore for A.Y. 2013-14 then he is liable to Deduct TDS in A.Y. 2014-15.....
18 January 2014
you may also refer this article: http://taxguru.in/income-tax-case-laws/tds-deductible-individual-huf-turnover-exceeded-tax-audit-limit-preceding-financial-year.html