Tds provision brokrege paid to sale of plot

This query is : Resolved 

30 April 2015 sir,my clients has been paid brokerage in respect of sale of plote in thise case whether the tds provision whould be applicable.please sir specify that aduit of 44AB is necessary to applicable for tds act.

30 April 2015 TDS provisions applicable for brokerage payments at 10% u/s 194H. In case of individuals TDS applicable only on 44AB audit cases.


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