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TDS on Interest paid to Local Authority

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 December 2009 Whether the interest paid to Airport Authority of India on Mobilisation Advance attarct TDS u/s 194A ?

If no TDS is made whether it will be disallowed u/s 40(i)(iv)?
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CA CHINTAN AJMERA

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CA CHINTAN AJMERA (Expert)
23 December 2009 Tds not Attracted becaz i think it's govt. authority.

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