Disallowance u/s 40(a)(ia) - TDS u/s 194I or 194C - where tax is ...
Income Tax
November 3, 2011
Disallowance u/s 40(a)(ia) - TDS u/s 194I or 194C - where tax is deducted by the assessee, even under bonafide wrong impression, under wrong provisions of TDS, the provisions of section 40(a)(ia) of the Act cannot be invoked.
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