TDS deduction limit for firm

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which firm are liable to deduct TDS from creditors payment
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Once the services are computed for TDS deductions, no more TDS liability arises over payments.

All partnership firms and proprietorship firms having tax audit liabilities in preceeing year;  (exemptions as under particular TDS sactions) .

tax audit liability threshhold for propreitor/partnership firms ?  turn over based (above 1 crore)?


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