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    <title>TDS u/s 194C or 194J</title>
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    <description>Whether withholding tax applies under the contract-for-work provision or as fees for technical services depends on whether supervisory charges are invoiced and rendered as an independent technical service; if they are genuinely separate, treat them as fees for technical services subject to withholding, but if integral to the works contract they should be characterised and withheld under the contract-for-work treatment.</description>
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      <description>Whether withholding tax applies under the contract-for-work provision or as fees for technical services depends on whether supervisory charges are invoiced and rendered as an independent technical service; if they are genuinely separate, treat them as fees for technical services subject to withholding, but if integral to the works contract they should be characterised and withheld under the contract-for-work treatment.</description>
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