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TDS contradictory Sections ?

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(Querist)
13 May 2008 Are Section 203(3), where no tds cetifiacte is required to be issued from 01/04/2010, and Section 203AA, where a deductor of TDS is required to furnish a statement of tax deduction from 01/04/2008, contradictory to each other?
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
13 May 2008 203AA is for the prescribed authority.
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