Clarification on TDS Liability for Transporters: Sections 194C(6) and 194C(7) Operate Independently, Avoid Disallowance Issues.

TDS liability - Furnishing of PAN by the transporters (GTA) - section 194C(6) and 194C(7) are independent of each other and cannot be read together to attract disallowance u/s. 40(a)(ia) of the Act r.w.s. 194C of the Act. .....

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