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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

TDS u/s 194H - assessee is not required to deduct tax at source ...


Bank guarantee commissions are exempt from tax deduction at source u/s 194H of the Income Tax Act.

May 11, 2017

Case Laws     Income Tax     AT

TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

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