Tds applicability-urgent

CA Siddhi (PRACTICE) (257 Points)

28 February 2014  

I have a client to whom tax audit was applicable till 2011-12. Last year he was not liable for tax audit and yet he had deducted TDS. Whether this year TDS needs to be deducted or he is not suppose to deduct TDS. Kindly provide me referance for same.