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interest income

This query is : Resolved 
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(Querist)
20 November 2008 sir,

one individual assesse paid to interest for annum rs.1,00,000/- receiver person is also individual

the above deal is tds applicable or not.
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Ajith Kumar

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Ajith Kumar (Expert)
20 November 2008 If the person who paid the interest is liable to get his accounts audited u/s 44AB i.e if his business income exceeds 40L then he is liable to deduct the TDS
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