Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C

Nilesh Parshotambhai Patel Vs DCIT (ITAT Ahmedabad)

The ITAT Ahmedabad’s decision in the case of Nilesh Parshotambhai Patel vs. DCIT involves two primary issues: the tax residency status and the related tax implications for an individual assessee, and the obligations regarding the deduction of Tax Deducted at Source (TDS) for individuals not subject to tax audit in the imm

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