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Tds applicable or not

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(Querist)
07 December 2013 we send material to usa for job work & receive back in india after job work.we pay job work charges to non resident through overseas account. are we liable to deduct tds or not.
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CA. ALOK SHARMA

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CA. ALOK SHARMA (Expert)
07 December 2013 Yes

TDS to be deducted under section 195

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