Answer Posted / yash chauhan
individual and huf is not liable to deduct tds if they were not required to get their accounts audited under section 44AB.in last financial year.
They need to get their accounts audited if their grss turnover exceeds 1 crore.
other entities are required to deduct TDS as per section:
192: for salary payment.
193: for interest on securities.
194: for dividend.
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