Previous years tds...urgent please...

if the payee has filed his return and has accounted for the income on which tds hasve not been deducted, then you are not required to deduct tds.

if the TDS was not deducted for earlier year then the expenses in respect of which TDS had not been deducted shall be disallowed in that year. if the payee paid the tax on his income then later TDS is not required to be deducted. But otherwise TDS shall have to be deducted and the said expenses shall be allowed as deduction inthe year in which TDS is deducted.