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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Short deduction of tax at source over and above the amount ...

Income Tax

December 11, 2019

Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to deduct tax at the rate specified in the certificate, even, in respect of payment made over and above the sum specified in the certificate, it cannot be treated as assessee in default for short deduction of tax.

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