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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Default in collecting tax at source (TCS) - Even though there ...

Income Tax

October 11, 2018

Default in collecting tax at source (TCS) - Even though there are no specific limitation provisions prescribed in Section 206C of the Act, however, the present proceedings under section 206C can be reasonably guided by the limitation provisions as contained in Section 201(3) of the Act.

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