Tds in case of a propritor ship firm in u.s 194c

This query is : Resolved 

05 December 2013 if a firm do some work under sec 194c and give its pan no which reflect the pan no of a individual as its 4th character is P then what should be the rate of Tds 2 or 1%

06 December 2013 if payee is other than an individual or huf then @ 2%



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