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In form 15cb

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Querist : Anonymous (Querist)
18 July 2012 in Form 15CB who are the beneficiary of the remittance,
whether deductor or deductee of TDS
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Suresh Mittal

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Suresh Mittal (Expert)
18 July 2012 The beneficiary is the receipient of payment, i.e. the deductee.

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