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Insights & Updates
Certificate of deduction of taxes in case of non residents without PAN
1. Introduction As per Section 203 of the Income tax Act, 1961, every person deducting tax shall furnish to the payee a certificate of...
Service Tax on Construction Contracts
INTRODUCTION The levy of service tax was introduced with a meager three services in 1994 which grew to 119 services by 2012. The scope of...
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