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    <title>Section 194C TDS Applies to Gold Making Charges, Even if Payees Are Employees, Due to Income Threshold Exceedance.</title>
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    <description>TDS u/s 194C - making charges of gold - Even if we assume that the 23 persons who were paid making charges were employees of the appellant, then also in most of the cases TDS provisions are attracted because payment to each individual person exceeded the minimum taxable income - AT</description>
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