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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Rectification of mistake u/s 154 - short deduction of TDS and ...


Correction of TDS Shortfall: Revenue Can't Charge Assessee and Collect from Recipients Simultaneously.

January 19, 2024

Case Laws     Income Tax     AT

Rectification of mistake u/s 154 - short deduction of TDS and interest on short deduction - Revenue cannot charge the assessee and also collect the same amount from the recipients. - AT

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