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    <title>TDS deducted on total amount or only o service charge</title>
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    <description>TDS on payments to contractors must be deducted on the gross amount payable, encompassing mandays, overtime and service tax, unless a specific payment is a reimbursement supported by documentary evidence; excluding only the service charge and withholding on that alone is inconsistent with the statutory requirement and risks notice for under-deduction.</description>
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