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Reimbursement of Seconded Employees' Salaries Exempt from Additional TDS Deduction Due to Section 192 Compliance.

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Full Text of the Document

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....TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The assessee has duly deducted tax at source from these payments u/s 192 - The stated employees have worked under the supervision and control of the assessee. - No further requirement of deduction of TDS u/s 195 - AT....