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TDS for Subscription for Times NIE (Times Newspaper in Education program)

This query is : Resolved 

21 December 2023 Dear Experts,
Our school is subscribed with Times Newspaper in Education Program for 160 Days Span and the Invoice value is 5,50,000 & GST exempted. We need to deduct TDS for this transaction or not? If TDS is applicable then what is the section? Any leads would be appreciated

14 January 2024 Section 194C should be applicable here.



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