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    <title>Declaration for Non-Deduction of TDS on Payments for Plying, Hiring or Leasing Goods Carriages under Section 393(4), Income-tax Act, 2025</title>
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    <description>Declaration format for non-deduction of tax at source on payments to a transporter engaged in plying, hiring or leasing goods carriages. The transporter states that it does not own more than ten goods carriages during the relevant financial year, provides PAN details and vehicle particulars, and confirms that the payments relate to the carriage business and meet the prescribed conditions for non-deduction. The declaration also requires immediate notice of any change in status, confirmation of truthfulness, and an indemnity in favour of the payer.</description>
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