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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>TDS credit reflected in electronic cash ledger can be used to discharge tax, interest and fees when filing returns.</h1> TDS credited to the supplier is reflected in the electronic cash ledger and may be utilised by the supplier when filing returns to discharge liabilities including tax, interest, fees and other prescribed amounts.

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