Tds

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khanjan shah

khanjan shah (Querist)
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25 December 2013 do association of persons is require to deduct tds u/s 194c

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25 December 2013 YES IT IS COVERED.READ THE PROVISIONS-:

any person, being an individual or a Hindu undivided family or an association of persons or a body of individuals, if such person,—

(A) does not fall under any of the preceding sub-clauses; and

(B) is liable to audit of accounts under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor;

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