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High Court Orders Re-evaluation of Withholding Tax Rate Application u/ss 197 and 195, New Order to Follow.

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....TDS u/s 195 - seeking certificate u/s 197 setting out the withholding tax at “NIL” rate - The concerned officer will carry out a fresh exercise and pass an order once again, having regard to what has been stated by us hereinabove. - HC....

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