TDS deduction rate if applicable

This query is : Resolved 

12 June 2024 we setup a new company and filled the land with soil. now we make a payment to that individual person so which rate of tds deduction is applicable

12 June 2024 Deduct 2% TDS under section 194c.

21 June 2024 if a person gives me a PAN card rate is also 2 %


21 June 2024 1% TDS applicable in case of individual.



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