Tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 January 2013 An individual was getting his account auditted u\s 44AB in FY 2010-11 therefore tds is applicable in FY 2011-12.
But in FY 2011-12 he is not required to get his account audited u\s 44AB. Is tds applicable in FY 2012-13?

Plz give Suggestion on it..

Jaydeep Parakh

Jaydeep Parakh (Expert)
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10 January 2013 NO,tds is not applicable for FY 2011-12 for TDS other than salary.If any employee work with you & he is under tax bracket,then you need to deduct TDS on his salary.

Querist : Anonymous

Querist : Anonymous (Querist)

11 January 2013 Thanks Mr. Jaydeep...
Can you tell me from where i can get the deep knowledge about it...

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Glad you found the info helpful! For deep knowledge on TDS, especially on audit and applicability under section 44AB and related provisions, here are some top resources you can explore:

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### 1. **Income Tax Act, 1961 — Key Sections**

* **Section 44AB** — Audit of accounts
* **Section 194J, 194C, etc.** — Various TDS provisions
* **Section 192** — TDS on salary

Start by reading these sections and their explanations on the Income Tax Department website or official tax law websites.

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### 2. **CBDT Circulars & Notifications**

* Central Board of Direct Taxes (CBDT) issues circulars clarifying TDS and audit rules.
* Visit [CBDT website](https://www.incometaxindia.gov.in) and search for relevant circulars on TDS and audit.

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### 3. **TDS Manuals and Guides**

* Many professional bodies and CA firms publish detailed TDS guides.
* Some popular ones:

* **Taxmann’s TDS Manual**
* **CAclubindia and TaxGuru websites** — offer practical articles, Q\&A, and case laws on TDS and audit

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### 4. **Income Tax Rules, especially Rule 37BA**

* Check rules related to TDS and audit applicability.
* Read about **due dates, thresholds, and exceptions**.

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### 5. **Practical Books**

* Books by reputed authors on direct taxes and TDS are invaluable. For example:

* *Direct Taxes Law & Practice* by V.K. Singhania
* *TDS & TCS* by Dr. Girish Ahuja

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### 6. **Professional Courses & Webinars**

* Institutes like ICAI, ICSI, and tax consultants offer training programs on TDS and audit.
* Webinars and online courses on tax portals can boost your practical understanding.

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If you want, I can help you gather the most relevant links, documents, or even summarize key points from these resources. Would you like that?

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