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TDS u/s 194I - it needs to be examined whether tax at all was required to be deducted at source when the payee was not having taxable income or in other words payee's income is exempt. - provisions contained u/s 201 and 40(a)(ia) have to be read together to come to a appropriate conclusion - Tri

Income Tax - TDS u/s 194I - it needs to be examined whether tax at all was required to be deducted at source when the payee was not having taxable income or in other words payee's income is exempt .....

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