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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

TDS - provisions of Section 194B does not provide for deduction ...


Section 194B: No Tax Deduction at Source for Winnings in Kind; Ensures Tax Payment Obligation.

November 14, 2013

Case Laws     Income Tax     HC

TDS - provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a responsibility to ensure payment of tax, where winnings is wholly in kind - HC

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