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Tds u/s194R

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29 April 2023 Indian oil corporation has deducted rs 1496 on Rs 14960. we are dealing in quarry business. we consume oil and petrol in large quantity for our machineries and vehicles.
what is the entry for the above tds entry

29 April 2023 Dr TDS credits/deducted .. XX
Cr. IOC .... XX



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