TMI BlogAmount not deductible where tax is not deducted at sourceX X X X Extracts X X X X X X X X Extracts X X X X ..... ,- (a) the tax has not been deducted during the financial year; or (b) the tax, after such deduction, has not been paid during the financial year, or in the subsequent year, before the expiry of the time prescribed under sub-section (1) of section 198. (2) However, the provision of sub-section (1) shall not apply, if the tax has been deducted during the last quarter of the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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