Liability under Sec.194A clarified: accrual timing addressed, prior instruction withdrawn and public circular issued by Board Liability under Sec.194A concerns the timing of accrual of withholding tax obligations; the Board clarified accrual principles after consultation, issued a public circular stating the operative position, and withdrew its earlier Instruction No.1215 of 8-11-78, replacing it with Instruction No.1370 of 22-12-80 to reflect revised administrative direction on withholding tax accrual and compliance.
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Liability under Sec.194A clarified: accrual timing addressed, prior instruction withdrawn and public circular issued by Board
Liability under Sec.194A concerns the timing of accrual of withholding tax obligations; the Board clarified accrual principles after consultation, issued a public circular stating the operative position, and withdrew its earlier Instruction No.1215 of 8-11-78, replacing it with Instruction No.1370 of 22-12-80 to reflect revised administrative direction on withholding tax accrual and compliance.
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