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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

TDS u/s 195 - Retrospective amendment - The amendment brought in ...

Income Tax

November 15, 2019

TDS u/s 195 - Retrospective amendment - The amendment brought in by the Finance Act with retrospective effect, which was passed in the year subsequent to the year under consideration, should not be considered for penalizing the assessee by treating him as an Assessee in default.

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