3 results for “TDS”+ Section 13(3)clear
Sorted by relevance
3. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 4. It would be advantageous to reproduce Section 194C of the Act which is as under:- “194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor1) for carrying out any work (including