Short deduction of TDS - TDS u/s 194C or 194J - provisions of ...
Income Tax
October 5, 2020
Short deduction of TDS - TDS u/s 194C or 194J - provisions of Section 40(a)(ia) will not be applicable in the case of the assessee as there was nothing in the section to treat the assessee as defaulter where there is shortfall in deduction of TDS. - AT
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