https://www.taxtmi.com/circulars?id=5258 Payments subject to tax deduction at source must be taxed under the single appropriate TDS provision applicable to that kind of payment; TDS sections operate exclusively so that where a payment falls within one provision, other provisions in the same Chapter do not apply simultaneously. Deductors must determine the character of each payment (for example, advertising work) and deduct tax only under the relevant head, preventing multiple provisions from being applied to the same payment. en-us Wed, 30 Aug 1995 00:00:00 +0530 Mon, 22 Sep 2008 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5258 Payments subject to tax deduction at source must be taxed under the single appropriate TDS provision applicable to that kind of payment; TDS sections operate exclusively so that where a payment falls within one provision, other provisions in the same Chapter do not apply simultaneously. Deductors must determine the character of each payment (for example, advertising work) and deduct tax only under the relevant head, preventing multiple provisions from being applied to the same payment. Circulars Income Tax Wed, 30 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5258