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Technical Defects or Late Receipt of Form 15G/H u/s 194 Not Grounds for Rejection in TDS Cases.

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....TDS u/s 194 - Failure to prove regarding forwarding of Form No. 15G/H or not - merely because there are some technical defects in the declaration or they have been received after the date of credit of interest to the account of the payee they cannot be rejected - AT....