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Applicability of tds u/s 194(c)

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(Querist)
07 April 2015 whether tds is applicable in case the work is awarded on deposit work basis. the ownership of work done rest with the person doing the work while the beneficiary of the work will be the person who is making payment.
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CA Kanj Goel

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CA Kanj Goel (Expert)
08 April 2015 Yes it is applicable section under which tds should be deducted depends on the nature of agreement.

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