26 September 2012
Once TDS Deduction liability Applicable ,He duducted TDS Regularly After Some time he had discontineud business so no TDS would have deducted by the Assessee ,and After that he Restart same business in the C.Y., So Is there any Liability to deduct TDS for the same Assessee in the C.Y. or Not ?
26 September 2012
Since the business has restarted the assessee is required to deduct TDS in the current year when payment made attracts the TDS provision.