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    <title>Whether TDS required to be deducted on payment made to Government?</title>
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    <description>No TDS is required on sums payable by way of interest, dividend on securities or shares in which the recipient has full beneficial interest, or on any other income accruing or arising to the Government, the Reserve Bank of India, tax-exempt corporations established by or under a Central Act, or specified Mutual Funds.</description>
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