Section 194C(2) TDS Rule Exemption: No TDS Needed for Payments to Laborers via Intermediaries Like Sardars or Munshis.

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....TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - AT....