07 January 2010
an assessee has booked a stall in the fair at china and he has paid rent for the same to a non resident. now i want to know wheather he has to deduct tds or not ?
07 January 2010
Yes subject to status of the assessee is other than individual / HUF whose accounts are not subject to tax audit u/s 44AB of the act during the preceeding f/y