Tds for proprietors

Latha R (MANAGER - FINANCE) (28 Points)

22 April 2012  

A consultant is registered as a sole proprietor. He is not liable to get registered under Service Tax.

If he has to pay Professional Fee to another individual, is he supposed to deduct TDS at 10%.

If so, should he issue Form 16A with his individual PAN or Proprietorship's PAN? Pls. respond.