13 September 2010
Is there any restriction on number of vehicles to be owed by the transporter for claiming the benefit of provision to section 194C(6) which reads as follows : “(6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum.”
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