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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS u/s 196C - non deduction of TDS on premium/interest payable ...

Income Tax

June 1, 2016

TDS u/s 196C - non deduction of TDS on premium/interest payable on redemption of FCCB by amortization on pro-rata basis of implicit rate of return - TDS is not liable to be deducted on mere provision which was reversed during the next year - AT

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