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Reporting of payments without deduction of tax.

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Full Text of the Document

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....section (1) shall be—      (a) any financial institution; or      (b) any co-operative society.    (3) The Central Government may, by notification, require any deductor to deliver, or cause to be delivered, a return in respect of any payment without deduction of tax.    (4) The Board shall, in respect of the return of tax de....

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