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      <description>TDS on interest u/s 194A - Assessee in default u/s 201 read with section 201(1A) - The customers who have provided Form No. 15G/15H has specifically requests through these forms that TDS should not be deducted on their FDs/respective withdrawals. - Section 201 of the Act cannot be invoked as it is a recovery provision - AT</description>
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