No ITDS deduction needed u/s 194C for wage reimbursements; applies if payment isn't taxable income for payee.

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....TDS u/s 194C - expenditure under the head “wages” - Assessee is not liable to deduct ITDS on the amounts which are purely in the nature of reimbursement to the payee u/s.194C of the Act when the payment to the payee does not involve any taxable income of the payee.....