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Interpretation - Section 402 (New) / Multiple Provisions (Old)

Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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TDS and TCS definitions are consolidated, with buyer, seller, specified person and work scopes materially recast.
Section 402 consolidates TDS, TCS and withholding-tax definitions, while retaining the substantive meaning of most existing expressions. Buyer and seller ... Summary

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