To whom tds is required to deduct

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under which income tax sec person type is defined for tax deduction?
Replies (3)
Section 192 for salary

Section 194C , 194J, 194I

Generally person type is relevant in Section 194C
Refer the following link.
You can get some clarity about TDS provisions...

https://www.bankbazaar.com/tax/all-about-tds.html
There are various sections.


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