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  • Circular No.20/2021 Guidelines under sub section (4) of section 194Q of sub section (3) of section 194Q
Shristi Rajput
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.

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