TMI BlogIf there is any shortfall in deducting TDS, the assessee can be declared to be an assessee in default...If there is any shortfall in deducting TDS, the assessee can be declared to be an assessee in default u/s 201 and no disallowance can be made by invoking the provisions of section 40(a)(ia) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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