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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

For the benefit of TDS deduction on later date - As assessee ...

February 3, 2023

Notes     Income Tax

For the benefit of TDS deduction on later date - As assessee filed ROI on accruals basis and TDS deducted on subsequent FY - On an application made by assessee within 2 FY from the end of FY in which ROI filed he can avail the benefit of TDS as per the section 155(20)

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