Tds on advertisment

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praful (Querist)
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10 December 2013 WHAT IS THE RATE OF TDS FOR PROPRITORY CONCERN ON ADVERTISMENT ?
WHETHER PROPRITORY COMES UNDER INDIVIDUAL CATAGORY ?

CS,CA F,Numrologi TusharSampat (Expert)
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10 December 2013 pure adv is covered by sec 194C.
if deductee is ind /huf then 1%
for others 2%

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