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<h1>Tax Deduction Clarifications: Applicability and Rates u/ss 194C, 194J, and 194-I for Various Services Explained.</h1> The circular addresses various provisions related to tax deduction at source as amended by the Finance Act, 1995. It clarifies the applicability of tax deduction under sections 194C, 194J, and 194-I for different scenarios, such as advertising contracts, payments to media, hoarding contracts, travel and transport services, catering, recruitment, and share registrar services. It specifies rates of deduction for various services, including professional and technical services, and outlines the treatment of payments made to hotels, hospitals, and for maintenance contracts. The circular also explains the treatment of composite arrangements, sponsorships, and the handling of reimbursements in tax deduction calculations.