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Assessee Society Not Required to Deduct Tax for Payments to Subcontractors u/s 40(a)(ia), Section 194C Applies.

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Full Text of the Document

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....Deletion made u/s 40(a)(ia) – Amount paid to sub-contractors – the assessee had no profit motive and the activity of the society was more of a welfare activity - no TDS u/s 194C - HC....

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