April 21, 2026
Submitted By: Shristi Rajput
Circular No. 30/2019
CBDT Circular No. 30/2019 (very short description): This circular clarifies procedural issues related to TDS under section 194M, including the manner of deduction and payment, especially when individuals/HUFs are required to deduct tax on high-value contractual or professional payments without a TAN.
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