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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Non deduction of TDS u/s 195 - CIT(A) has rightly observed that ...

Income Tax

November 6, 2018

Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).

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