22 August 2013
Yes Individuals and HUF are also required to deduct TDS. However in case of payments made under sec. 194A, 194C, 194H, 194I and 194J in respect of individual and HUF, only if the turnover or professional receipt exceeds sum of Rs. 100 lakh or Rs. 25 lakh respectively in previous year (Tax Audit Limit), he is required to deduct tax at source.