Provident Fund payment without Tax deduction at Source - (New) Section 35(b)(iii) / (Old) Section 40(a)(iv)
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....uards If an assessee (employer) makes a payment to: • a provident fund or • any other fund for employees' benefit, the deduction will be disallowed unless • Effective arrangements to secure the TDS deduction under Chapter XIX-B • on payments made from the fund to employees, where such payments are taxable under "Salaries". Under&nbs....


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