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Tds deuction for partnership firm

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(Querist)
26 December 2013 Pls adv if the partnership firm is to be treated as Company or non co for deposit of TDS

Thanks
Gurvinder
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TRINATH

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TRINATH (Expert)
26 December 2013 hi,
as per sec 30(6)(ii)
a) a company: and
b) a person (other then company) to whom provisions of section 44 AB are applicable.

Tnks,

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