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    <description>Whether TDS and TCS obligations arise for petroleum retail outlets operated by agency dealers, asking if withholding under section 194Q or collection under section 206C apply to such bunk dealers or whether they are exempt, and seeking clarification whether any statutory or administrative exclusion prevents these obligations from attaching.</description>
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      <description>Whether TDS and TCS obligations arise for petroleum retail outlets operated by agency dealers, asking if withholding under section 194Q or collection under section 206C apply to such bunk dealers or whether they are exempt, and seeking clarification whether any statutory or administrative exclusion prevents these obligations from attaching.</description>
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