CBDT Guideline on Section 194Q – 12 key takeaways

CBDT Guideline on Section 194Q – 12 key takeaways CBDT issues clarification on section 194Q and interplay of Section 194Q, 206C(1H) AND 194O vide Circular No. 13 of 2021-Income Tax | Dated: 30/06/2021 Thought the clarifications are welcome but are issued at 11th hour. Just to recall, when the TCS provisions u/s 206C(1H) were made applicable from 01st October 2020, similar clarifications were issued […] https://ift.tt/eA8V8J TaxGuru