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TDS on repair and maintance of car

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(Querist)
10 February 2017 repair and maintance of car Rs. 52000/- whether tds applicable or not? if applicable then please provide me the section and case law
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CA SUNIL K GARG

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CA SUNIL K GARG (Expert)
10 February 2017 If it contains material charges and labour charges is less than Rs. 30000, then no liability of TDS will arise. While if there is no material charges and whole bill of labour charges then liability of TDS will arise.

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