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Tds on warehouse charges

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(Querist)
09 September 2014 IS TDS IS APPLICABLE ON WAREHOUSE CHARGES PAID??

IF YES, THEN UNDER WHICH SECTION IT IS TO BE DEDUCTED???
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
09 September 2014 Warehousing charges will be subject to deduction of tax under section 194-C. If the warehouse is taken on rent then Section 194I will apply.

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