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    <title>DEDUCTION OF TDS</title>
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    <description>When a company hires taxi services from an individual, the payer must determine whether payments are contractor receipts requiring deduction at source under contractor provisions at the contractor withholding rate, or constitute rent/lease type receipts attracting the rent withholding rate for individuals; verification of the car hire agreement is necessary, and the rent withholding route may include a threshold exemption below which no deduction is required.</description>
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      <description>When a company hires taxi services from an individual, the payer must determine whether payments are contractor receipts requiring deduction at source under contractor provisions at the contractor withholding rate, or constitute rent/lease type receipts attracting the rent withholding rate for individuals; verification of the car hire agreement is necessary, and the rent withholding route may include a threshold exemption below which no deduction is required.</description>
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