06 July 2010
Above mentioned notification is applicable for TDS deducted on or after 1-4-2010. Prior to it consolidated TDS certificates are generally issued at the year end i.e. before April 30
06 July 2010
Yes. If you deducted TDS -whether that person taxable or not. he need to file the return (if he is not taxable - can be claim the refund), ( If he is taxable- it is statutory requirement to file)
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