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TDS and Assets

This query is : Resolved 

29 June 2022 A vendor has issued Invoice for "Rain water harvesting systems" under SAC code 999490 with all service and material in his scope: [ made Recharge Well ]

My question is:
1) Is it capitalized under which category P&M or Building ?
2) TDS deducted under which section ?

29 June 2022 1 It's part of building.
2 194c applicable.



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