Identifiable Party Requires TDS Deduction; No TDS Needed When Party is Unidentifiable. Assessee May Be in Default Otherwise.

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....Year end provision - non deduction of tds - assessee in default - in the case of the year end provision where the party/payee is identifiable, the TDS is to be deducted and where the party is not identifiable, no TDS is deductible. - AT....