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    <title>Whether a company can avoid TDS on the ground that the loan has been taken on behalf of directors?</title>
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    <description>A company remains subject to the withholding regime on interest paid where loans are availed and repaid by the company but were taken for its directors and obtained through misuse of the company&#039;s name; the factual misuse does not negate the company&#039;s statutory TDS obligation on such interest payments and the company must comply with withholding requirements.</description>
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