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Income Tax - Highlights / Catch Notes

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Extension the scope of area of Penalty and prosecution ...

Income Tax

February 3, 2023

Extension the scope of area of Penalty and prosecution provisions - if assessee fails to deduct TDS in u/s 194R, u/s 194S, u/s 194BA Penalty u/s 271C & Prosecution u/s 276B shall be levied

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