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Is it compulsory to deposit TDS online for partnership firm & assesse covered U/S 44AD
TDS is not deducted as per the “audit criteria u/s.44AD” Whether it is 44AD case or whether it is partnership firm, it is immaterial. TDS has to be deducted on the basis of norms and limits prescribed under the respective sections governing TDS provisions. Irrespective of Turnover or partnership does not come in the way of deduction of tax. TDS has to be deducted as per TDS provisions.