CBDT Circular on payment of sum liable for deduction of tax u/s 194C


Payment of any sum shall be liable for deduction of tax only under one section

Circular : No. 720, dated 30-8-1995.

It has been brought to the notice of the Board that in some cases persons responsible for deducting tax at source are deducting such tax by applying more than one provision for the same payment. In particular, it has been pointed out that the sums paid for carrying out work of advertising

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