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Reimbursements Not Income: No TDS Deduction Needed u/s 40(a)(ia) and Section 194C of Income Tax Act.

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....Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the provisions of section 194C of the Act - AT....

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