Tds under 194c need not deducted what are the e"empted units

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i request u suggest me tds under 194c what are the exempted units or body's kindly inform if any plss
Replies (3)
Non Audit cases of Individuals and HUF making payments to contractors can take exemption
Exemption in case the value of the work is very small.
If there is contract is related to supply goods then it is exempted

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