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CBDT issues new Circular substituting old Circular on ...

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CBDT issues new Circular substituting old Circular on refund procedure for excess TDS on payments to residents. A recent circular issued by the Central Board of Direct Taxes (CBDT), Circular No. 2/2011 [ F. No. 385/25/2010-IT(B)] (new Circular) dated 27 April 2011, outline the

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