Tds & p.tax applicability on proprietorship business

If a person runs a proprietorship business in west bengal (not liable for tax audit U/s 44AB) and he appoints 3 persons under his employment, then whether such proprietor is liable to deduct TDS on Salaries as well as Professional Tax?  

This is to inform that no formal payslips are issued, amounts are credited directly to their accounts by the proprietor himself.   

Replies (3)

TDS applicable u/s. 192 of IT act....... if the aggregate payment is likely to be exceeded maximum exemption limit, after all deductions........

PT..... yes if salary exceeds BEL under WB PT act.......

Okay Sir, Thank you.

Welcome.....

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