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of <h1>Foreign Companies No Longer Need to Submit Quarterly Payment Statements to CBDT u/s 194-J of Income Tax Act.</h1> The circular dated April 24, 1998, addresses the discontinuation of a previous requirement for foreign companies and law firms without a presence in India to submit quarterly statements to the Deputy Secretary, Foreign Tax Division, CBDT. These statements detailed payments made to Indian residents for professional services under section 194-J of the Income Tax Act. The Board has determined that such details can be verified or collected as needed, thus eliminating the need for these quarterly submissions.
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