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<h1>Payer must deduct 10% TDS on cash or non-cash payments to residents, overriding section 194-IA</h1> A payer making a cash or non-cash payment to a resident as consideration (excluding consideration in kind) under the specified agreement must deduct tax at source at ten percent. The deduction is required at the earlier of crediting the amount to the payee's account or actual payment by cash, cheque, draft or any other mode. This obligation overrides section 194-IA and applies to payments described in the referenced provision, with the ten percent withheld as income tax on the sum payable.