Answer Posted / pratibha

a person is under liability to deduct income tax at source and pay it to government.TDS apply on income sources like salary, interest other than interest on securities, payments to contrctors,advertising contracts, commision, payments of rent, payment for professional or technical services
tds rate may be (1.03/1.133/2.06/2.266/10.3/11.33/20.6/22.66%) under circumstances

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