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    <title>Applicability of tds</title>
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    <description>Company paid freight to transporters and deducted TDS up to 30-09-2009. The substituted provision of section 194C excluding deduction for sums paid to contractors in the business of plying, hiring or leasing goods carriages is effective from 01.10.2009 only; therefore payments and TDS obligations before that date remain governed by the pre-amendment provisions.</description>
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      <description>Company paid freight to transporters and deducted TDS up to 30-09-2009. The substituted provision of section 194C excluding deduction for sums paid to contractors in the business of plying, hiring or leasing goods carriages is effective from 01.10.2009 only; therefore payments and TDS obligations before that date remain governed by the pre-amendment provisions.</description>
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