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tds rate
TDs rate on rent
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| Rent of plant and machinery | 2% |
Rent of land or building or furniture or fitting 10% (5% if rent exceeding Rs 50,000 / month is paid by individual/HUF who are not liable for tax audit)
individual and HuF are also liable to 2% or 10% if they are laible to audit u/s 44AB
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