TDS to be deducted or not???

This discussion clarifies when an individual or HUF is required to deduct Tax Deducted at Source (TDS) on payments made to other individuals for business purposes. Generally, TDS deduction and TAN registration are mandatory only if the payer's turnover exceeded 100 lakhs in the previous financial year, or if the individual/HUf is carrying on a business or profession requiring accounts to be audited under Section 44AB.