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    <title>Tds deductibility at various sections</title>
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    <description>TDS must be calculated and deducted from the gross amount payable; payees cannot demand net-of-TDS settlements. For consolidated bills covering boarding, lodging, equipment rental and professional services, the payer should apply applicable withholding rules to the gross consideration attributable to those services rather than treating the supply solely as a contractor payment, and must inform payees that withholding is the payer&#039;s compliance obligation.</description>
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      <description>TDS must be calculated and deducted from the gross amount payable; payees cannot demand net-of-TDS settlements. For consolidated bills covering boarding, lodging, equipment rental and professional services, the payer should apply applicable withholding rules to the gross consideration attributable to those services rather than treating the supply solely as a contractor payment, and must inform payees that withholding is the payer&#039;s compliance obligation.</description>
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