07 October 2014
One of our client is liable to deduct TDS in AY 15-16 as he was under Tax Audit in AY 14-15.In Ay 15-16 he is paying rent exceeding Rs 1,80,000 which he will be claiming deduction as HRA from Salaries.So is he liable to deduct Tds on such rent which he 'll be claiming as HRA ?