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Tds on security service

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(Querist)
14 June 2014 can anybody tel me wether security service is subject to deduct tds at the rate of 2% (contact)or 10%(professional service). if so tell me the base for treating so.
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R.KANDASUBRAMANIAN

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R.KANDASUBRAMANIAN (Expert)
14 June 2014 TDS U/S 194C only since not applying professional skills














tds u/s 194C only
it does not require application of skills and knowledge

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