9 results for “TDS”+ Section 26(1)(iii)clear
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Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as may be prescribed.” 7. Section 194A is categoric when it says that any person who is responsible for paying to a resident any income