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Re deduction of tds amount

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(Querist)
27 May 2015 There is rule that the TDS should be deducted by the one whose immediately previous year income is taxable u/s 44AB.So what are the consequences of the newly formed entity.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
27 May 2015 This is rule is only for HUF & Individual. All other deductees are required to deduct TDS from very beginning.

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