April 21, 2026
Submitted By: Shristi Rajput
Circular No. 31/2019 Wavier of interest for TDS deducted under section 194M
CBDT Circular No. 31/2019 (waiver of interest under section 194M): This circular provides relaxation by waiving interest under section 201(1A) for late deduction or payment of TDS under section 194M, if the tax is deposited within the specified extended time due to initial implementation issues of the provision.
Download Downloaded : 0 times

Be the first to leave a comment for this Article