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Applicability of TDS

This query is : Resolved 

03 June 2011 Dear Experts

My query is in relation to tds provision as under :

suppose One 2009-10 audited firm's proprietor was died in April 2011 & all thiings are transfer to his legal heir from april onwards, then whether TDS provision for new proprietor i.e. legal heir applicable or not ?


Thanks In advance


03 June 2011 TDS to be deduct on bill amount. provision to be adjusted from new bill


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