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    <title>Section 201(1) Consequence of failure to deduct or pay</title>
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    <description>Where a tax deductor satisfies the officer in charge of TDS that tax has been paid by the deductee assessee, the Board&#039;s instruction directs that any demand envisaged under section 201(1) should not be enforced, making enforcement contingent on the deductor demonstrating actual payment by the deductee.</description>
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      <description>Where a tax deductor satisfies the officer in charge of TDS that tax has been paid by the deductee assessee, the Board&#039;s instruction directs that any demand envisaged under section 201(1) should not be enforced, making enforcement contingent on the deductor demonstrating actual payment by the deductee.</description>
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