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[Cites 0, Cited by 0] [Section 194C(7)] [Section 194C] [Entire Act]

Union of India - Subsection

Section 194C(7)(B) in The Income Tax Act, 1961

(B)is liable to audit of accounts under clause (a) or clause (b) of section 44-AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor;