Certificate of tax u/s194C(4).

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....1981 The Board have occassion to review the working of sec.194 C of the I.T.Act in the context of maximising the collection of tax. In accordance with the provisions of sub section 1 and 2 of the s....

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.... applicant justifies it. 2. While present practice regarding issue of certificates to contractors/ sub-contractors who are registered firms, for deductions of tax at source at a lower rate worke....