Tds on prorpietory firm

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 July 2013 Dear Sir,
One of my client having prorpietory firm is under audit in A.Y.12-13 (1st Time). in A.Y.13-14, now he is not covered under Audit. So, My question is whether he is liable to deduct Tax At source in A.Y.13-14 (not in Audit)?
Thanking you.

09 July 2013 Yes he is liable to deduct tax in the previous year relevant to the AY 2013-14.
.
During FY 2013-14 he is not required to deduct TDS (Except TDS on salary)
.


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