271 results for “TDS”+ Section 207clear
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In the result, the appeal of the assessee is partly allowed for statistical\npurposes
TDS on interest to other Co-op. societies. On the\nother hand, the provisions of section 194A(3)(i)(b) and 194A(3)(viia)(b) of the Act\nare specific provisions dealing with Co-op. society engaged in carrying on business\nof banking. Therefore, we agree with the contention of the Id. Sr. DR that the\nspecific provisions of section