Amount not deductible where tax is not deducted at source.

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..... t on which tax is deductible at source under Chapter XIII during the financial year shall not be allowed as a deduction in computing the total income if,— (a) the tax has not been deducted during th .....

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..... section (1) of section 144; or (b) tax has been deducted and paid in such subsequent financial year. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxatio .....

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