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Tds applicability

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(Querist)
25 July 2019 If P.Tax is desucted from the salary of contract employees ,then what is the tds applicabilty 192B or 194C
If any guideline is there kindly quote
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
26 July 2019 192B TDS applicable as salary is only paid. The terms of employment is only contract and he is not a contractor.

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