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Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh
gains of business or profession",— xxxxxx (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139 : xxxxxx Provided further that