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Certificate for tax deducted: requirement reinstated for deductions under Chapter XVII-B with retrospective effect on past deductions. The amendment omits sub-section (3) of section 203 of the Income-tax Act, thereby removing the prior exemption and reinstating the obligation on the deductor to furnish the certificate under sub-sections (1) or (2) for tax deducted or paid under Chapter XVII-B; the change is to have retrospective effect from 1st April, 2010.
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Certificate for tax deducted: requirement reinstated for deductions under Chapter XVII-B with retrospective effect on past deductions.
The amendment omits sub-section (3) of section 203 of the Income-tax Act, thereby removing the prior exemption and reinstating the obligation on the deductor to furnish the certificate under sub-sections (1) or (2) for tax deducted or paid under Chapter XVII-B; the change is to have retrospective effect from 1st April, 2010.
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