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TDS Applicability u/s 194C: Legal Action on False Truck Booking Statements and Form 15I Submission to CIT.

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....TDS u/s 194C - genuineness of transactions and the payments made for booking/hiring truck - If the truck owners make wrong statement then the revenue authorities are free to take action against them as per provisions of law because the details on Form 15I received by the assessee are furnished to the CIT....