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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - applicability of TDS - incidence of tax unless the ...

Income Tax

May 5, 2016

TDS u/s 195 - applicability of TDS - incidence of tax unless the recipient of income has a tax liability in respect of such payments, the person making the payment cannot be saddled with the tax deduction liability just because he did not approach the tax authorities u/s 195(2) - AT

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