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    <title>TDS u/s 194B and 194C, accounting heads</title>
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    <description>Two new withholding provisions require tax deduction at source from prize winnings and from payments to contractors and subcontractors. The instruction establishes specific minor heads and sub heads under Corporation Tax and Income tax to record surcharge items and the deductions under these provisions, and directs amendments to challan, budget estimate and monthly collection reporting forms to reflect the new accounting heads.</description>
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    <pubDate>Mon, 22 Jan 1973 00:00:00 +0530</pubDate>
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      <title>TDS u/s 194B and 194C, accounting heads</title>
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      <description>Two new withholding provisions require tax deduction at source from prize winnings and from payments to contractors and subcontractors. The instruction establishes specific minor heads and sub heads under Corporation Tax and Income tax to record surcharge items and the deductions under these provisions, and directs amendments to challan, budget estimate and monthly collection reporting forms to reflect the new accounting heads.</description>
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      <pubDate>Mon, 22 Jan 1973 00:00:00 +0530</pubDate>
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