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Exemption from tds deduction liability

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(Querist)
23 December 2014 is individual & huf exempt from the liability of deducting TDS in their 1st year of tax audit...? under which section is it so.? any case law supporting such assertion..?
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Ravikant

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Ravikant (Expert)
24 December 2014 The TDS provisions invoke the liability of an Individual / HUF for deduction of TDS by providing the condition " if liable to Tax audit in the previous year (i.e. past year) ". Hence they are exempt in the first year of tax audit. They will be liable to deduct tax in the next year eventhough in the next year they are not covered by Tax audit provisions.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
06 November 2021 But for certain TDS section like for salary, etc. there is no exemption even in first year.
The exemption is only for TDS u/s. 194A, C, I, J... etc.
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