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Partnership firm-tds

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(Querist)
16 November 2015 A newly incorporated partnership firm has not deducted TDS on some applicable payments.Its turnover is less than 1 Crore.Suppose it offers presumptive babis of 8% whether there will be any consequence of not deducting TDS?
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
22 November 2015 the liability to deduct TDS shall remain as it is.
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