12 October 2009
If Assesee is under Audit in F.Y.2006-2007 not in F.Y. 2007-2008 & Covered in F.Y. 2008-2009. The Assesee is deducted TDS in F.Y. 2006-07 not in F.Y. 2007-2008. Then Wheather he has to Ded. TDS in F.Y. 2008-2009
13 October 2009
IF the assessee is an individual/HUF and the previous years turnover is not exceeeding 40 lakhs , then the TDS provisions are not applicable .