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) .