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This query is : Resolved 

Whether TDS is to be deducted on rembursement of Expenses to resident Shipping company relating to demurrage charges,liasoning fee etc.Please clear my query with any case law or circular?

No TDS is deducted on reimbursement charges.

If Cheque date is more than 3 months older than you need not return the cheque , you can login Income tax Website with your pan apply for Refund Request by giving new Account Number

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