TDS on water charges U/s194Q

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Payment made to corporation or Municipal board for water charges liable to TDS U/S 194Q or not?
Replies (3)
No, TDS not deductible
Any Reason?

Please ref. CIRCULAR No. 18/2017 dated 29.05.2017 wherein it has been stated that  provision of TDS is not applicable for making payment to "Local Authority".


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