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No TDS Liability on Payments to Laborers via Supervisors u/s 40(a)(ia) and Section 194C of Income Tax Act.

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....TDS u/s 194C - Disallowance made u/s 40(a)(ia) - payments to the site in charge / supervisors - the payments were made to the labourers through the medium of site in charge - No TDS liability - AT....

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