TAX ADVISOR & CONSULTANT AT G.S.T SUVIDH
1372 Points
Joined June 2012
Liable to deduct T.D.S depends upon whether deductor was liable to tax audit u/s.44AB during Prceeding Financial year or Not but not Deductee's Tax audit status. Since H.U.F offered Presumptive Income u/s.44AD (assume H.U.F offered either 8% or More as Presumptive Income during Preceeding Financial year) and not liable to tax audit u/s.44AB, You can not liable to deduct T.D.S on payments of Commission to Audited Firm