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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

TDS - printing of question papers - The purchase of pre-printed ...


Pre-printed question papers purchase is a sale, not work contract, affecting TDS u/s 194C(1) of Income Tax Act.

February 11, 2013

Case Laws     Income Tax     AT

TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

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