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Chapter No. 40 - Section 206C - Tax collection at source (TCS)
Chapter No. 39 - Section 271H - Penalty for incorrect information or failure to furnish statements etc.
Chapter No. 38 - Section 234E - Fee for default in furnishing quarterly returns of TDS/ TCS
Chapter No. 36 - Section 200A - Processing of statements of tax deducted at source
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