Tds applicability

Dhamodharan (Article Assistant) (51 Points)

24 May 2013  

Sir,

      If an Assessee is assessed u/s 44AB Tax audit in the A.Y.2011-2012. But in the next year onwards the Assessee was not audited u/s 44 AB. Assessee was a Non-Tax Audit Concern. Because of Turn over limit in the A.Y.2012-2013 & AY 2013-2014. 

          Now Wheather TDS applicable or not for the A.Y.2013-2014 ?

 

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