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.
1) As for as proprietorship is concerned there is no separate PAN. You have to use his Individual PAN only.
2) Sec 194 J will apply for individuals who are liable to tax audit during the previous year.
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