Can anyone with proper refrence clarify the liabilty of TDS. ie when a person is liable to dedcute TDS and deposite with govt
1. First year of audit..........not liabilty
2. in the First quater of business the turnower exceed 1 crore..yes or not
Please support you answers with refrence urgent help required..
If in the last year the assessee was liable to tax audit, he will have to deduct TDS.
Hence, in the first year there is no need to deduct tax.
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