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TDS on C & F Agent

This query is : Resolved 

What is TDS Rate & Section for the payment made to C & f Agent and pl give me income tax circular as supportings if any

Section is 194C and rate of tax is 2.27%

Tax Is To Be Deducted On His Charges And Not The reimbursement of expenses paid by him on your behalf.

Tax Rate is 2.226% and not 2.27%.

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