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Tds on repairs and maintanance

This query is : Resolved 

02 October 2013 Dear experts,
Please tell me whether Tds is applicable in the following cases

1.repairs and maintanance if ST not mentioned in the bill
2.if ST mentioned in the bill
3.if amount paid by the firm,ind if tax audit applicable and if tax audit not applicable to a firm


10 November 2013 TDS is applicable all the cases u/s.194C



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