Tds deduction on year end liability provision.

This query is : Resolved 

13 February 2013 Whether tds is required to be deducted from liability provision for the expenses made at the end of the financial year? In some firms they are deducting & in some firms they do not.What is the rules of taxation on this matters? please clarify.

13 February 2013 IF THE PAYEE IS CERTAIN , TDS IS REQUIRED TO BE DEDUCTED.
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