April 20, 2026
Submitted By: Shristi Rajput
Circular No.20/2021 Guidelines under sub section (4) of section 194Q of sub section (3) of section 194Q
It explains operational guidelines for TDS on purchase of goods (0.1%), including interaction with Section 206C(1H), and clarifies when TDS under Section 194Q will apply or override TCS provisions, along with practical compliance rules for buyers.
Download Downloaded : 0 times

Be the first to leave a comment for this Article