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High Court Rules Amendment to Income Tax Act Section 194A is Prospective, Clarifying Future Application Only.

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Full Text of the Document

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....TDS u/s 194A - Once an amendment is introduced, for the purpose of removing the anomalous situation or for the purpose of removing the confusions both in the manner in which the provisions stood and the manner in which they were understood, the same could be taken only to have prospective effect. - HC....

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