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TDS u/s 194A

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An individual assessee not having any business income, and not liable to Audit U/S 44Ab will pay interest on unsecured loan amounting to Rs 5lakhs in FY 2020-21.
Is he liable to deduct TDS ?
Replies (4)
No he isn't liable
This is audit checklist point.
however ok
Audit checklist point ?? Sir please elaborate
No he's not required to deduct tds


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