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Registration of an Input Service Distributor under Section 24 is?

AOptional at its choice
BCompulsory in all cases
CNeeded above 20 lakh
DNeeded above 40 lakh
Answer & Solution
Correct answer: B. Compulsory in all cases
Section 24(viii) lists the Input Service Distributor, even if separately registered, as a compulsory registrant.
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