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New Penalties for Not Deducting TDS Now Cover Sections 194R, 194S, 194BA; Section 271C, 276B Apply.

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Full Text of the Document

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....Extension the scope of area of Penalty and prosecution provisions - if assessee fails to deduct TDS in u/s 194R, u/s 194S, u/s 194BA Penalty u/s 271C & Prosecution u/s 276B shall be levied....

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