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1994 (11) TMI 32 - MADRAS HIGH COURTExtract: .......4-1 of the Act. It is also made clear that the liability of the respondents to pay the income-tax continues, even though the petitioners/appellants in the contempt appeal have not deducted 20 per cent. of the amount. The petitioners shall also issue the certificate as per section 203 of the Act and the particulars of the payment to the respondents.
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