Assessee Must Deduct TDS on Payments Made Directly or Through Agents for Third-Party Services.

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Full Text of the Document

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....TDS on amount paid through agent - Short deduction of TDS on the payment to agent - Once the payment is made through the agent to the third party against the services provided by the third party, the assessee is liable to deduct tax on such payment or to ensure the TDS through the agent - AT....