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An individual contractor gets three payments of Rs 20,000 each in a year. What is the 194C TDS?

ARs 600
BRs 1,200
CNil
DRs 6,000
Answer & Solution
Correct answer: C. Nil
Each payment is within Rs 30,000 and the total of Rs 60,000 is within Rs 1,00,000, so nothing is deducted.
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