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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Penalty u/s 271C - failure on the part of the assessee to deduct ...

Income Tax

April 1, 2020

Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the assessee as assessee in default under section 201(1) no penalty under section 271C of the Act can be imposed

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