Credit of TDS - payment by Firm on behalf of individual

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....ties have to deduct an amount equal to 2% of the sum payable to a contractor at the time of credit or payment of such sum. In some cases, a contract is taken by an individual and is executed by a firm of which he is a partner. All the payments received by the individual are on behalf of the firm. A doubt has been raised as to who should be granted credit in terms of section 199 for TDS, viz., the ....