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No Tax Deduction Needed for Seconded Employees: No Interest Imposed u/s 201(1A) per Ruling on Section 40(a)(ia).
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....Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J, there is no question of levying any interest also under s. 201(1A) - AT....
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