In case of individual/HUF, whether TDS provisions are applicable in the first year of tax audit?
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Applicability of tds provisions
Replies (3)
No, tds provisions will be applicable from next year of year in which tax audit is applicable. so no tds provisions are applicable in 1st yaer tax audit.
is it correct that , once tds provisions was apllicable then it will continue forever even tax audit is not apllicable for next year?
pls reply me.
there is no provision like that in the ACT
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