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[Cites 0, Cited by 0] [Section 31A(4)] [Section 31A] [Entire Act]

Union of India - Subsection

Section 31A(4)(v) in Income Tax Rules, 1962

(v)furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;