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    <description>Whether TDS applies to works executed by municipal personnel is raised as a query concerning departmental works under municipal guidelines, asking if payments for work by a junior engineer of a municipal corporation attract deduction at source as contractor payments or are exempt as internal departmental disbursements; the only reply requested further factual clarification and provided no substantive ruling on withholding applicability.</description>
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      <description>Whether TDS applies to works executed by municipal personnel is raised as a query concerning departmental works under municipal guidelines, asking if payments for work by a junior engineer of a municipal corporation attract deduction at source as contractor payments or are exempt as internal departmental disbursements; the only reply requested further factual clarification and provided no substantive ruling on withholding applicability.</description>
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