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ICDSs may indirectly apply to the applicability aspect of the TDS. ICDS should be applied for determining gross receipts/turnover u/s 44AD and for determining gross receipts/turnover u/s 44AB. In case of individuals and HUFs, TDS provisions are attracted only if the gross receipts/ turnover in immediately preceding financial year exceed the monetary limits specified in section 44AB. Consequently, the provisions of ICDS would indirectly have an impact on whether or not TDS provisions are attracted to an individual/HUF, even though ICDS are meant only for computation of income and not for any other purpose.
Applicability of ICDS may indirectly determine whether TDS provisions apply by altering gross receipts/turnover calculations. ICDS influence the computation of gross receipts/turnover used to determine whether statutory TDS provisions apply; while ICDS govern income computation and not TDS rules, their application to receipts can indirectly change whether individuals, HUFs or presumptive taxpayers cross the turnover benchmarks that attract TDS obligations.
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