Rajasthan Samiti's Section 18A Contribution Exempt from TDS u/ss 194C and 194J of Income Tax Act.

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....TDS u/s 194J - The Samiti is required to contribute as per Section 18A of the Rajasthan Agricultural Marketing Act, 1961, which is a certain percentage of its income and is obligatory on the part of assessee. Therefore, no TDS is liable to be deducted U/s 194C and 194J of the Act. - AT....