When an Individual / HUF is liable to deduct Tax ? | इंडिविजुअल अथवा एच.यु.ऍफ़ को TDS कब काटना है ?
Channel: Anoop Bhatia Talk Show
Date: 2021-06-13

Tax Planning Course: https://taxplanningforsalariedemployees.com
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. नमस्कार दोस्तों सामान्यतया एक इंडिविजुअल अथवा संयुक्त हिन्दू अविभाजित परिवार (HUF) को TDS नहीं काटना होता है, परन्तु आयकर अधिनियम में ऐसे कई प्रावधान हैं जहाँ एक इंडिविजुअल अथवा HUF को भी TDS काटना आवशयक होता है।  यह वीडियो आप तक इसे महत्वपूर्ण विषय पर संक्षिप्त जानकारी पहुँचाने का प्रयास है।  आशा करता हूँ आप इस वीडियो को उपयोगी पाएंगे आपके बहुमूल्य कमैंट्स एवं सुझाव सादर आमंत्रित हैं।

Dear Friends, generally an individual or Hindu Undivided Family (HUF) is not liable to deduct tax at source. However, at various provisions of Income Tax Law even an Individual or HUF is liable to deduct tax at source. This video is an effort to bring before you a crux of such provisions along with consequences of non-compliance. I hope you will find it worth watching. Your precious comments and suggestions are most welcome. 

Timeline:
00:54 Should Individual or HUF be liable to Deduct Tax at Source
01:16 Importance of Business or Profession in Applicability of TDS Provisions
02:18 Importance Amendment in Law wef 01.04.2020
05:49 Learn with examples.
07:29 Under which sections individual / HUF is liable to deduct tax at source.
09:03 Certain case where turnover limit is not relevant, but TDS is required to be deducted by Individual / HUF
11:20 Payment of Taxable amounts to a Non-Resident by an Individual / HUF
12:07 Consequences of Non-Deduction of Tax at Source by Individual / HUF

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