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Form No. 26A - Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961
Manual - Section 271H - Penalty for incorrect information or failure to furnish statements etc.
Manual - Section 201 - Consequences of failure to deduct or pay TDS
Section 201 - Consequences of failure to deduct or pay - Part B. - Deduction at source
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