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    <title>DEDUCTION OF TAX AT SOURCE - RENT – CLARIFICATION OF TDS UNDER CHAPTER XVII-B ON SERVICE TAX COMPRISED OF PAYMENTS MADE TO RESIDENTS</title>
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    <description>Where an agreement between a payer and a resident payee expressly indicates the service tax component separately, tax shall be deducted at source under Chapter XVII-B on the amount paid/payable without including that service tax component, so TDS is computed on the net amount exclusive of service tax.</description>
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      <description>Where an agreement between a payer and a resident payee expressly indicates the service tax component separately, tax shall be deducted at source under Chapter XVII-B on the amount paid/payable without including that service tax component, so TDS is computed on the net amount exclusive of service tax.</description>
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