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Tds (194 C)

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(Querist)
27 July 2020 Sir
When a transport company pays the hire payment for transport services received to the sub-contractor who is the proprietor, what is the percentage of tds to be deducted in case the sub-contractor owns the trucks in his own name and issues bill by his firm name?
guide me please
thanks in adv
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
27 July 2020 Deduct 1% TDS being individual.
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