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Tds rate u/s 195

This query is : Resolved 
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(Querist)
03 May 2013 Hi Experts,

Need confirmation, what is the TDS rate u/s 195
is it

10.3% + .3 Cess

Or

10 % + .3 Cess

Thanks
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
11 July 2013 It is 10 % plus 3 % on 10%

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