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Tds u/s 194b

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(Querist)
07 July 2015 Dear sir please clarify , what is the tax rate under 194B , is there any additional cess tax.
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B.COM, ACA, DISA Namrata

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B.COM, ACA, DISA Namrata (Expert)
07 July 2015 Hi tax rate is 30% . No cess and surcharge if the recipient is resident assesses.
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