Who is responsible to Deduct Tax At Source (TDS)

The following persons are responsible to Deduct TDS.
1)Individuals (Including sole proprietory Concerns and HUFs, carrying on a business or profession, whose gross sales, turnover or gross receipts exceeds Rs.40 Lacs (in case of buiness) or Rs. 10 Lacs (in case of profession).

2)All other assessees i.e. Companies, Firms, are responsible to deduct TDS irrespective of their sale or reciepts.

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