Form & Rule For Proviso to Section 201 Notified !

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CBDT has issued Form and RFules u/s 201 to save deductors from being defaulter under Income Tax Act. Readers may recall that Finance Act 2012 had brought a good amendment for all deductors who were routinely subjected to provision u/s 201 of I.T. Act under which a deductor was treated as defaulter of non deduction…