TMI BlogTaxpayer Not in Default for Deducting Tax at Certificate Rate, Even if Payments Exceed Certificate Amount.Short-deduction of tax at source (TDS) - if the assessee continues to deduct tax at the rate specified in the certificate, even, in respect of payment made over and above the sum specified in the certificate, it cannot be treated as assessee in default for short deduction of tax - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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