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Applicability of TDS u/s 194M


26 March 2024 Dear All,

Please confirm the Applicability of Sec 194M.

Taxable Amount 48,55,424
Add: GST Amount 8,73,976
Total Invoice Value: 57,29,400

Please advise applicability of TDS u/s 194M and tds amount
please share any case laws reference

Suman Kumar
Thanks



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