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Tds on having tan no.

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 May 2013 If an individual has taken TAN no., however his business is not liable for TAX Audit.

Is he require to deduct TDS?
or he should just surrender TAN no.?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
31 May 2013 Since individual and not covered under tax audit, no need to deduct tds on their payments, you can keep the TAN and it may required in future when you covered under tax audit

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