Applicability of tds

This query is : Resolved

shaikh ajiz (Querist)
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09 March 2013 Dear expert,
i want to know that if the assessee is an individual whose turn over for the F.Y 11-12 is liable for tax audit but in the current year he is seems not to be in tax audit, so whether i have to deduct the TDS on salaries given to employees ?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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10 March 2013 Yes. You are required to deduct TDS in accordance with section 204(1).

Only in case of payments made under sec. 194A, 194C, 194H, 194I and 194J in respect of individual and HUF, TDS is required to be deducted if Tax Audit was applicable in the previous year. So now you have to deduct TDS under these sections as well since Tax Audit was applicable in previous year.

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