Tds

This query is : Resolved 

27 January 2013 is sec 194h of income tax act applicable in absence of principal agent relationship

27 January 2013 The query raised has been specifically answered in affirmative by a Circular of the Central Board of Direct Taxes, No. 619 dated December 4,1991.
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TDS is required to be deducted U/s 194H.
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