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Tds on rental charges of laptop

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(Querist)
02 April 2012 What is the limit after which tds is to be deducted in rental charges of laptop and wat is the rate.
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CA Prashant Gupta

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CA Prashant Gupta (Expert)
02 April 2012 Limit is 180,000/- p.a. and rate is 10% for rental of any plant & machinery.

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