As per my knowledge, 

the liability to deduct TDS is on any person except individual and HUF. however, individuals and HUF are also covered by liability to deduct tax at source if - their books are required to be audited under section 44AB during the immediately preceding financial year

Disha is Right..

Originally posted by : Disha Bhawnani
	As per my knowledge,  the liability to deduct TDS is on any person except individual and HUF. however, individuals and HUF are also covered by liability to deduct tax at source if - their books are required to be audited under section 44AB during the immediately preceding financial year

yes agreed                         

As per my knowledge, the assessees (propreitorship and partnership firms) don't deduct TDS in the first year of their audit. Like if their accounting books are being audited for F.Y. 2010-11 for the first time, TDS provisions won't be applicable to them for F.Y. 2010-11. But from next year onwards they have to deduct TDS and collect TCS as per Income Tax Act.

Thanks for the valuable reply by one and all I have got my worked sorted out thanks thanks again to each

Regards Jalpesh