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Tds applicability for non audit individual businessman

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(Querist)
28 May 2021 Non audit individual running a business turnover less than 1 crore,is liable to deduct Tds on commercial property in which is is operating his business?
Please suggest.

28 May 2021 Not liable for TDS on such rental payment.

29 May 2021 Refer section 194IB..






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