An Individual assesse was covered Under 44AB in the last P.Y. , but in the current P.y. he is not covered under audit .so he had to take TAN no in the last P.Y. and had been deducting tax on eligible payments.
the question is does he requires to deduct t.d.s on eligible payments just bcoz he holds tan no.in the next P.Y.,afterall he was not covered under 44AB ?
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