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Regarding applicability of tds

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(Querist)
27 January 2016 A manufacturer of Gold Jewellery the ornaments are done through the goldsmith as job work, the consideration is given in the form of gold and the same company is booking the consideration as wastage. whether the consideration in the form of gold attracts TDS.
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
27 January 2016 Job Work attract TDS u/s 194C. but if you book Wastage than Question of Payment not arise.

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