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Labour charges paid to labour party on tds rate ?
May be deductable ?
Example
Iron purchase 16.500 mt. Per ton broking charges 200.00
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Labour Charges falls under 194C
As per 194C limit is the 75000 per annum,30000 per single transaction.
Rate of deduction is 1% for Individual&HUF,
2% for other than Individual&HUF (Company,Trust,Partnership)
As per your query TDS limit is not exceeding hence TDS deduction not required.
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