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TDS deducted or not
proprietorship business , TAN No. do not have, he is liable to deduct TDS of any contractor or professional service
Replies (3)
An Individual and HUF are liable to deduct tax only if they are under Tax Audit.
Hence if he is liable to get his accounts audited under Tax Audit then only he is liable to deduct tax.
No need to deduct TDS for proprietorship
Regards
Regards
thanks
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