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Liability to deduct TDS in FY 2019-20

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(Querist)
21 October 2020 Whether an individual, whose accounts are to be audited first time for FY 2019-20 u/s 44AB is liable to deduct TDS on interest paid on unsecured loans ? The said individual has already obtained TAN.
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CA Pawan Koradia

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CA Pawan Koradia (Expert)
21 October 2020 Yes, if the limit is crossed.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
31 October 2021 Yes, from FY 2020-21.




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