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TDS applicability in Dubai

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(Querist)
15 January 2011 my customer in Dubai repairs our sale product at his own cost in Dubai only which is under warranty period & claim warranty amount from us. We have to pay the same to Dubai customer. Is TDS is applicable on such amount? At what rate & under which section. pls guide? because in dubai there is no tax
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
16 January 2011 40% sec 195 .
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