TDS PROVISION IS APPLICABLE FROM CURRENT YEAR ON WORDS OR FROM NEXT YEAR ?
IF THE PRIVATE OR PUBLIC LIMITED COMPANY IS IN A CURRENT YEAR UNDER AUDIT
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Tds provision
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In case of a company, TDS provisions are applicable from the beginning.
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The preceding F.Y. tax audit applicability clause to enforce TDS provisions in case of sec. 194A/C/H/I/J is relevant only for an Individual or HUF.
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