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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as ...

Case Laws     Income Tax

April 1, 2017

TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as an assessee in default it is required that the income so paid or credited to the account of the payee/recipient is capable of being brought within the tax net and such assessments should be lawfully made by the AO on the payee/recipient - AT

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