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APPLICABILITY OF TDS u/s 194R

This query is : Resolved 
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(Querist)
22 February 2022 Sir/ Madam,

As per new section (194R) inserted in our Budget, is it applicable on DRAWINGS of partners from their Partnership firm. The firm is coming under Tax Audit slot.

Please guide me
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 February 2022 It's not applicable on drawings of partners.

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