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Section 197

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29 April 2011 Is the deductor required to have the Certificate of lower deduction of TAX in hand at the time of deducting the TAX. The bill of the deductee specifies the Certificate no. but does deductor needs to ask for the Physical copy of the same.

29 April 2011 Deductor must have the copy of lower TDS deduction certificate while deducting tds.



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