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TDS- prfessional charges

This query is : Resolved 
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(Querist)
16 June 2010 Hi
Sirs

Please clarify any body
my doubt regarding
the following

"X" is an (Status:individual) paid professional charges an amount of Rs.1,00,000/-
to "Y" (Status:individual) during the fin.year 2010-11

Is "X" requires any tds to be deducted on
professional charges paid to Y

X does't have TAN number

Pl clarify
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CA Sanat Pyne

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CA Sanat Pyne (Expert)
16 June 2010 if tax audit is applicable for x then he is reqd to deduct tds.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
16 June 2010 AGREE WITH PYNE SIR
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CA. BIJENDER KR. BANSAL

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CA. BIJENDER KR. BANSAL (Expert)
16 June 2010 agreed, if he covered under tax audit, then tds is to be deducted,

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