M/S TEE ENN ENTERPRISES vs. UNION OF INDIA
WP/19762/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
d) the number of deductee's records in a
statement for any quarter of the financial
year
are
twenty
or
more,
the deductor shall furnish the statement
in the manner specified in [item (b) or item
(c) of clause(i)].
(iii) Where deductor is a person other than
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the person referred to in clause (ii), the
statements referred
