No TDS Required on Cable Transmission Payments Between Two Parties; Section 194C Applies From AY 2006-07 Onward.

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....Tax Deductible at Source - cable transmission - Where only two parties are involved than payment made by one to another cannot be refereed to be made to sub contractors and Individuals were included in purview of 194C from A/Y 06-07 only therefore no TDS is to be deducted on such payments.... - AT....