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Hire Charges Not "Interest" Under Income Tax Act; No TDS Deduction Required Per Section 194A.

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....TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act and consequently the payments are not liable for deduction of tax at source u/s 194A - No TDS is required - AT....

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