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Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No.13/2021 Guidelines under section 194Q of income tax act

It clarifies the scope and applicability of TDS on purchase of goods (0.1%), including thresholds, calculation rules, and interaction with TCS provisions, to ensure proper compliance by buyers while deducting tax at source on high-value purchases.

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