TMI BlogTDS - default u/s 201(1) - Since, the income of the recipient M/s. TTD is exempt from tax and also fact...TDS - default u/s 201(1) - Since, the income of the recipient M/s. TTD is exempt from tax and also fact that the recipient has obtained no deduction certificate u/s 197 of the Act, the assessee not obliged to deduct tax at source on the impugned payments - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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