Tax Deduction at Source (TDS) must align with DTAA, capping deductions at 10% to avoid inconsistencies.

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....TDS provisions to be read along with DTAA for computing the tax liability - As per the DTAA, the maximum deduction shall not exceed 10% which the assessee has deducted. Any other interpretation to permit the taxing authority to raise a demand beyond 10% would be incongruous. - HC....