Entity Required to Deduct Tax u/s 194C; Provisos Effective June 1, 2005, Not Applicable for Prior Non-Deduction.

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....Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for justifying its failure to deduct tax at source, prior to 1-6-2005... - AT....