Tds on services from govt home guards

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Querist : Anonymous (Querist)
31 December 2013 is tds deductible on services from govt home guards not even having pan.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
31 December 2013 yes but if there is no pan then 20% rate will be applicable.
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