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TDS on Guarantee Commission paid to Bank

This query is : Resolved 
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(Querist)
17 January 2009 I want to know whether TDS is applicable for any payment made to Banks as Guarantee Commission. If so Please let me know of any case law and the section under which it is to be deducted.
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CA Hemant T Dewani

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CA Hemant T Dewani (Expert)
17 January 2009 this section is not applicabe to banks

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