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tds deduction liablity in case of Individual

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(Querist)
20 March 2009 What is the condition when an Individual (Prop. firm) is liable to deduct TDS on payment to any person?
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K V Subba Rao

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K V Subba Rao (Expert)
20 March 2009 In cases where total sales or gross receipts from business do exceed Rs 40 lakh (Rs 10 lakh for professionals) during a financial year.

Visit https://economictimes.indiatimes.com/TDS_Ignorance_can_be_taxing/articleshow/1781013.cms
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