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No TDS Deduction Application Needed u/s 195(2) If Payment Isn't Chargeable Under Income Tax Act.

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Full Text of the Document

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....Requirement of application of non deduction of TDS u/s 195(2) - unless person (deductor) is responsible for paying any sum chargeable under the Act - there is no question of making any application u/s 195(2)....