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tds on rent

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07 January 2010 an assessee has booked a stall in the fair at china and he has paid rent for the same to a non resident. now i want to know wheather he has to deduct tds or not ?

07 January 2010 Yes subject to status of the assessee is other than individual / HUF whose accounts are not subject to tax audit u/s 44AB of the act during the preceeding f/y



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