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                   7558 Points
                   Joined November 2011
                
               
			  
			  
             
            
             
	A proprietery concern & an HUF provided that they are not liable for tax audit u/s 44AB of the I-T Act. Also if teh payment does not exceeds Rs 30k during the year then no TDS is required to be made by corporates & p'ship firms.