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Compliance of statutory requirement for tds u/s 194C

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..... November, 1972. The Board observe that inspite of clear instructions having been issued in this regard, there are instances of deviation in practice from the procedure laid down of obtaining quarterly statements prescribed in Rule 37-(2C) of the I.T. Rules and accounting for collections particularly where payments to contractors are made through or by branch offices of the person. The Board woul .....

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