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    <title>TDS under 194J or 194C for Payroll Management &amp; Professional Services</title>
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    <description>Company A provides recruitment and payroll management while Company B reimburses payroll costs and pays a separate management fee. The key question is whether TDS applies to the full contract (treated as technical/professional services) or only to the management fee with payroll reimbursements as non taxable cost recoveries. The adviser advised that TDS is deductible under 94C and that reimbursement bills should be separate.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=114407</link>
      <description>Company A provides recruitment and payroll management while Company B reimburses payroll costs and pays a separate management fee. The key question is whether TDS applies to the full contract (treated as technical/professional services) or only to the management fee with payroll reimbursements as non taxable cost recoveries. The adviser advised that TDS is deductible under 94C and that reimbursement bills should be separate.</description>
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