A partnership Firm hire a technical person on agreement basis i.e Firm pay him consultancy fees Rs. 18500/- pm. Firm deducted TDS on it as per section 194J.
The hired person want not to deduct TDS . He told that as per his return after claiming expeses , his income is less than the taxable income. Now what we have to do ?
Whether we can take form 15 H from him on account of non-deduction of TDS ?
What is the procedure of receiving Form 15 H ? What is the treatment of it ?
Please tell