Contractor payment TDS exemptions apply to qualifying small transport contractors and individual or HUF payments made exclusively for personal purposes.

Payments to contractors otherwise subject to tax deduction at source are exempt where specified conditions apply. Small transport contractors qualify where payments relate to plying, hiring or leasing goods carriages, the contractor owns not more than ten goods carriages during the tax year, provides a declaration and Permanent Account Number, and the payer furnishes prescribed particulars within the prescribed time. Payments made by an individual or Hindu Undivided Family exclusively for personal purposes are also not subject to deduction.

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