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TDS on contractor (water suppliy)

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(Querist)
29 January 2010 can tds would be applicable on water supplier? if not pl. provide the reason. Thanks
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CA Prashant Gupta

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CA Prashant Gupta (Expert)
29 January 2010 if you are asking about water bill by govt then no TDS. But if you are purchasing water from a contractor (like mineral water contract or for factory water supply contract) then TDS u/s 194C is applicable.

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