Legislative Amendment Aligns TDS and TCS Provisions with Supreme Court Decision; No Error Found by Appellate Authority.

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Full Text of the Document

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....Difference between the provisions of the TDS and TCS - where the specific amendment has been brought in by the legislature accepting the ratio so laid down by the Hon'ble Supreme Court, we see no infirmity in the findings of the Id CIT(A) where he has held that the ratio so laid down continues to apply in context of collection of taxes at source.....