Tds on salary by non audit firm

This query is : Resolved 

09 April 2013 A propreitory firm neither having Tax audit in previous year expects nor in the current year, pays salary above threshold limit to its employees is required to deduct TDS on the salary paid to them.

Regards

11 April 2013 dear ramkrishan..

firm has to deduct TDS because benefit of not having tax audit is available u/s 192...

17 April 2013 sir actually i have not found anything in recknor stating the same could you please give me the source where it has been reproduced. THANKS

26 July 2013 Sec.192 applies even non tax audit individuals also. only various section under 194 is not apply


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