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TDS on payments

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05 April 2011 Dear all, i was engaged a agency to maintenance the add hoardings for a period of 6 months. They are charging 10.3% as service tax. What is the rate of TDS to be deduct. In my opinion if they charge WCT 4.12% it will fall into contracts, other wise it will attract 10% TDS.
Thanks

05 April 2011 Replied....

Section 194C will apply



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