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TDS is applicable or not?

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(Querist)
31 July 2021 Whether a housing society registered as an AOP required to deduct TDS on security services and lift AMC if the expense exceeds the presrcibed limit for TDS deduction?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 July 2021 Only individual and huf exempt from TDS deduction when tax audit not applicable.
AOP required to deduct TDS.
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