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No TDS Required u/s 194J for Affluent Treatment Charges; Section 40(a)(ia) Disallowance Questioned.

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....Disallowance u/s 40(a)(ia) of the Income Tax Act – affluent treatment charges - Whether TDS is deductible u/s 194C or u/s 194J of the Income Tax Act - No TDS u/s 194J - AT....

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