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TDS (contractors)

This query is : Resolved 

04 January 2011 Sir

Is TDS deducted on payments made to construction contractor for providing construction material. My auditee is deducting TDS only on construction bills provided by the contractor. There has been a payment for material provided by him. does TDS liability arise?

Thanks in advance

04 January 2011 no if the value of the material is shown separately on the bill, then TDS is not to be applied on such value.



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