Assessee is providing a consultancy services. He was liable for Audit u/s. 44AB for FY 2011-12 (AY 2012-13). However he is not liable for Audit in FY 2012-13 (AY 2013-14)
Assessee has paid salaries to 3 employees without deducting TDS because
1. Either it did not cross the minimum threshhold limit of Rs.2,00,000/- or
2. After considering the other income of employee and TDS thereon and deductions u/s. 80C, there was no tax liability.
In such cirrcumstances, whether assessee is required to file TDS returns for FY 2012-13?
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