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Section Under TDS

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(Querist)
15 February 2010 Can any one tell me the section, under which TDS deducted correctly but remmited less to the Govt is Disallowed
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kiran deshpande

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kiran deshpande (Expert)
15 February 2010 Sec. 40(a)(ia)
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
15 February 2010 agree.Sec.40(a)(ia)
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