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Tds on renovation of shop

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(Querist)
29 November 2014 sir is tds should be deducted on renovation of shop building (capital expenditure) ?? if so what % ??
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
29 November 2014 If dedutor other than individual or HUF, Individual or HUF if was liable for tax audit in previous year, then only required to deduct TDS under section 194C. @ the rate of 2% or 1% according to the status of payee

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