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No TDS Required for Services Aiding Contract Procurement & Export Obligations u/s 195 of Income Tax Act.

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Full Text of the Document

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....TDS u/s 195 - addition u/s 40(a)(i) - if services are simplicitor for procurement of some contract, and fulfillment of certain export obligations like logistic, warehousing etc., then these will not be termed as service in the nature of technical services or managerial and consultancy services” - no TDS required....

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