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    <title>No authority for CIT(A) to extend Form 15G/15H filing deadline beyond accounting year end for TDS u/s 194A.</title>
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    <description>Non-deduction of TDS u/s 194A - There is no discretion with the CIT(A) to extend the time of filing of form No. 15G/15H beyond the last date of accounting year. - AT</description>
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