Once Form No,15G/Form 15H were received by the persons ...
Income Tax
July 8, 2016
Once Form No,15G/Form 15H were received by the persons responsible for deducting tax, there is no liability to deduct tax at source in view of section 194A r.w.s. 197 A. - Accordingly, the mischief provided under section 40(a)(ia) is not attracted. - AT
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