Assessee, whose income tax is liable to be deducted at source, ...
Individuals with income tax deducted at source exempt from advance tax and interest u/ss 208 and 234B(1).
May 21, 2018
Case Laws Income Tax HC
Assessee, whose income tax is liable to be deducted at source, is not liable to pay advance tax under Section 208 of the Act and consequently, he is not liable to pay interest under Section 234B(1) thereof. - HC
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