Tds (Individual)

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Narendra (Querist)
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28 March 2009 Sir,

Pls tell me are individuals/propreitor firms liable to deduct Tds.

K V Subba Rao (Expert)
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28 March 2009 Yes, in case of individual or proprietor, IF his books of account are required to be audited under section 44AB

CA Devanshi Gandhi (Ajani) (Expert)
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28 March 2009 they are liable to deduct TDS if they are liable for audit u/s 44AB

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