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TDS for Pigmy amount

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(Querist)
06 May 2009 TDS is applicable for taking pigmy amount back from bank after one year or more. If amount is more than 20,000 or 50,000, if it is applicable under which section.

plz give a detail about this,

Thanks
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chetan soni

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chetan soni (Expert)
06 May 2009 TDS is applicable if the amount of interest is above Rs. 5K for the year. This is applicable u/s 194A

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