Assessing Officer's TDS demand incorrect; Medical Officers responsible for TDS on contract employees at Health Centres u/ss 201(1), 201(1A).

Competent authority to deduct TDS - the payments to the contract employees were being made by the respective Medical Officer of various Primary Health Centres and not the assessee and, therefore, the demand raised by the AO is not correct on the ground that TDS is not deducted u/s 201(1) & 201(1A) - AT .....

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