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TDS Shortfall u/s 192: Payment Extension Allowed Until Financial Year-End, Regardless of Deduction Timing.

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Full Text of the Document

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....Shortfall in TDS u/s 192 – it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact whether the deduction has been made at the time of payment or not - HC....