Who is Liable to deduct tds and Required TAN for deducting tds supppose if i pay Commission to one person For amount of 35000 in a year am i liable to deduct tds and obtain TAN ??
31 December 2022
TAN is Compulsory For Every Person Except in case of individual & HUF where Books are Not Audited Earlier. small or big Business is not criteria for Determining Requirement of TAN
CAclubindia
