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    Applicability of TDS provisions in respect of the advances held...

    TDS Not Required for Payments to Non-Shareholders on Advances as Deemed Dividends u/s 2(22)(e) and Section 194.

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    Income TaxJune 29, 2015Case LawsAT

    Applicability of TDS provisions in respect of the advances held as deemed dividends by the AO u/s 2(22)(e) - Section 194 does not require TDS when payment is made to a non-shareholder - AT

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