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Tds on monthly provision

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(Querist)
20 August 2012 Is there any TDS Liability arise on Monthly Expense Provisional Amount if created for the closing of books please explain in detail.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
20 August 2012 If provision is created in lumpsum nature without knowing vendor details - TDS not required

If the provision is created with regards to particular vendor, then TDS required

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