High Court Rules Late Filing of Form 15-I/J u/s 194C is a Technical Defect, No Impact on Tax Deduction Duty.

TDS u/s 194C - non-filing of Form No.15-I/J within the prescribed time - It is only a technical defect - once the Conditions of Section 194C(3) were satisfied, the liability of the payee to deduct tax at source would cease - HC .....

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