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TDS deduction

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(Querist)
19 July 2008 My client has paid Rs.1,30,000 for an exhibition to have a stall in that exhibition to demonstrate his product. Whether TDS provision is applicable if he is covered under section 44AB? if yes, then in which section TDS should be deducted? and at what rate??
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
19 July 2008 Tax is deductible u/s 194I.
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