HELLO

Please let me know if TDS is required to be deducted in the following case

  1. Its a proprietorship firm which wasn't under audit in last year. Current year turnover is 3.5cr till now.
  2. Payment is made towards professional fees amounting to Rs. 600000/- 
  3. So is TDS required to be deducted? If yes, we do not have a TAN then how to deposit the same.