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Tds applicability

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(Querist)
04 December 2012 In the first year of Partnership firm, is the liability raised for TDS deduction.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
04 December 2012 Yes partnership firm is required to deduct TDS from the first year.

The exemption is only for individual and HUF.

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