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Querist : Anonymous

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Querist : Anonymous (Querist)
30 June 2015 Hello Friends,

If a payee make a payment to a society which has no business income for advertisement for business directory then whether it is required to deduct TDS under 194C on such payment or not.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
30 June 2015 Yes. sec.194C applies society also, incase society got the TDS exemption certificate then based on that you can pay wihtout deducting TDS

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