111 results for “TDS”+ Section 194A(3)(viia)clear
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Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth
TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia