Any person who is responsible for making payment of nature covered under the TDS provisions of Income Tax Act, 1961 shall be liable to deduct tax at source. But no TDS has to be deducted if a person making the payment is an individual or HUF whose books are not required to be audited.
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TDS or deduction at supply refers to a assembling methodology below tax law. any individual World Health Organization is needed to deduct tax at supply and has subtracted TDS should issue a TDS certificate. TDS certificate helps the assessee to say the applicable decrease, at the side of the applicable refunds.