CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
89
200 or the proviso to sub-section (3) of
Section 206C.
(4) The provisions of this section shall
apply to a statement referred to in sub-
section (3) of Section 200 or the proviso to
sub-section (3) of Section 206C which is to
be delivered or caused to be delivered for
tax deducted at source or tax collected