CA FINAL
41 Points
Joined August 2010
Kindly see the provision of Sec-194I
Person responsible to deduct TDS:
All assessees(except individual and HUF who are not subject to tax audit u/s-44AB of the Act during the preceding financial year)
Hence a salaried person can not be audited u/s-44AB(TAX AUDIT)
So no need to deduct tax.