03 November 2009
whether as per provision of section 194C of the income tax act 1961 effective from 1st october 2009 as regard payment to transporter for transportation services rendered before 1st october 2009 deduction of tax at source is required to be made if the payee is an individual and furnishes his P.A.N.and no credit was made to his account or any other account before the date of payment.
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