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TDS for renovation work

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30 May 2023 Whether Govt. Office having TAN do the repairing or renovation work in the building and do not have any contract with the person but pays the amount equal to say 3Lacs then TDS under section 194C is to be done or not ? If not then why ? and if yes then Why ? Please give your reply with justification.

30 May 2023 194c TDS applicable in such a case.
It's deemed contract as work done and payment made.

02 June 2023 Thank you Sir for your swift response.






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