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    <description>TDS on motor car hiring hinges on contract terms: fixed periodic payments for vehicle use treated as rent attract 194I, while trip-based hiring including driving and fuel is treated as contractual service attracting 194C. Withholding rates vary by payee status and the payer may also be liable to discharge service tax under reverse charge on the hiring service.</description>
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      <description>TDS on motor car hiring hinges on contract terms: fixed periodic payments for vehicle use treated as rent attract 194I, while trip-based hiring including driving and fuel is treated as contractual service attracting 194C. Withholding rates vary by payee status and the payer may also be liable to discharge service tax under reverse charge on the hiring service.</description>
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