122 results for “TDS”+ Section 133A(1)clear
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Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar
133A(2A) of the Income Tax Act was carried out in the Office premises of the assessee on 12.10.2017 for verification of TDS that was required to be deducted as per the provisions of Chapter XVIIB of the Income Tax Act. According to the ld. Assessing Officer, the assessee was required to deduct TDS on the payment of interest