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RAKESH RAJ AND ASSOCIATES versus CENTRAL BOARD OF DIRECT TAXES


Tax deduction from tax source deducting contractors from circular payments Section 194C Circular No. 681, 8 3 1994, withdrawing the earlier circular and stating that Section 194C applies to payments to professionals such as lawyers. Is. The valid Indian Income Tax Act, 1961, Section 194C Circular No. 681, Article 8 3 1994 Constitution of India, Article 226

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