Section 200(3) | Forms And Time Limit For Submitting Quarterly Statement of Tax Deduction (TDS Returns)

200(3) Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be

source https://www.caclubindia.com/articles/section-200-3-forms-time-limit-submitting-quarterly-statement-tax-deduction-tds-returns-44199.asp

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