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2014

CBDT Circular – No TDS on Service tax component if separately mentioned on the service invoice

The CBDT has decided that wherever in terms of the agreement/contract between the payer and the payee, the service tax component comprised in the amount payable to a resident is indicated separately, tax shall be deducted at source on the amount paid/payable without including such service tax component.


CBDT CircularCBDT-Circular.pdf

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Financial Management