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    <title>TDS on Leh</title>
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    <description>Whether TDS under section 194C is deductible on payments to Leh contractors, whether exemption under section 10(26) applies, and whether departmental documentation is required if TDS is not deductible are the central questions; replies indicate that any exemption under section 10(26) depends on the contractor being a scheduled tribe member and meeting that provision&#039;s conditions, while the applicability or specific rule for TDS exemption to Leh contractors remains queried without conclusive guidance.</description>
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      <description>Whether TDS under section 194C is deductible on payments to Leh contractors, whether exemption under section 10(26) applies, and whether departmental documentation is required if TDS is not deductible are the central questions; replies indicate that any exemption under section 10(26) depends on the contractor being a scheduled tribe member and meeting that provision&#039;s conditions, while the applicability or specific rule for TDS exemption to Leh contractors remains queried without conclusive guidance.</description>
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