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T.D.S Deduction

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(Querist)
09 July 2011 Is T.D.S deduct for Payment made to Tour and Travel agent for Foreign and Local Traveling? If deduct then under which section or T.D.S Rate?
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CA MANOJ GUPTA

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CA MANOJ GUPTA (Expert)
10 July 2011 SECTION 194C WILL APPLY

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