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    <title>194 C limit for Transporter</title>
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    <description>TDS applicability under section 194C turns on transporter vehicle ownership: a person who does not own more than ten goods carriages is not subject to TDS, and arranging vehicles from third parties does not disqualify the transporter from that ownership-based treatment; if the transporter fails the ownership threshold, TDS must be deducted.</description>
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      <description>TDS applicability under section 194C turns on transporter vehicle ownership: a person who does not own more than ten goods carriages is not subject to TDS, and arranging vehicles from third parties does not disqualify the transporter from that ownership-based treatment; if the transporter fails the ownership threshold, TDS must be deducted.</description>
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