Provisions of section 40(a)(ia) do not override the provisions ...
Section 40(a)(ia) Provisions Do Not Override Section 201: Assessee Liable for TDS on Interest Payments.
January 30, 2014
Case Laws Income Tax AT
Provisions of section 40(a)(ia) do not override the provisions of section 201 – assessee is liable to TDS on interest payments, even if it has not claimed the same as deduction while computing total income - AT
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