TMI BlogCourt Rules Sections 201(1) & 192 of Income Tax Act Inapplicable if TDS Based on Fair Income Estimate.Non applicability of section 201(1) r.w.s. 192 - fair estimate of the income of the employee while deducting TDS - the Reference is returned unanswered. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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