https://www.taxtmi.com/forum/issue?id=115492 The operative rule is that Section 194M imposes TDS on payors making specified payments to resident contractors, professionals, or commission agents, but it applies only to payors who are not already required to deduct tax under the existing withholding provisions for contract, commission/agency and professional payments; accordingly, a person or entity subject to tax audit under Section 44AB must determine whether they are excluded because they are liable under those other withholding provisions. en-us Sat, 05 Oct 2019 09:59:39 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115492 The operative rule is that Section 194M imposes TDS on payors making specified payments to resident contractors, professionals, or commission agents, but it applies only to payors who are not already required to deduct tax under the existing withholding provisions for contract, commission/agency and professional payments; accordingly, a person or entity subject to tax audit under Section 44AB must determine whether they are excluded because they are liable under those other withholding provisions. Discussion-Forum Income Tax Sat, 05 Oct 2019 09:59:39 +0530 https://www.taxtmi.com/forum/issue?id=115492