11 December 2014
If a business turnover less than Rs. 1Crore, then they not attract Tan enrollment. He paid labour charges payment, consultacny charges to different parties and attract TDS as per Income Tax Act, 1961, but if his turnover less than Rs. 1 Crore then he can not attract TDS as per Income Tax Act, 1961.
12 December 2014
if individual/ HUF case if you sale/turnover was exceeds rs. 100 lacs in last year then you have to deduct the TDS in current year. otherwise not required.