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Applicability of threshold limit where the pan is not availa

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(Querist)
23 May 2017 APPLICABILITY OF THRESHOLD LIMIT WHERE THE PAN IS NOT AVAILABLE

Ex: Company is paying Rs. 20000/- to a contractor which covers the taxable service U/s 194c.
what rate i have to apply for the above transaction
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
23 May 2017 In case no PAN is available TDS @20 % is required to e deducted on Contract Receipt

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