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Income Tax - Highlights / Catch Notes

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Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - ...

Case Laws     Income Tax

March 15, 2013

Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the assessee - Sec. 194J is not applicable - AT

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