Analysis of Section 194Q - TDS on purchase of Goods

CA Robin Garg , Last updated: 02 July 2021  
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Introduction Finance act, 2021 has introduced a new section 194Q w.e.f. 01.07.2021 which requires a specified buyer to deduct TDS w.r.t. purchase of goods from a resident seller. Statutory Provision [Deduction of tax at source on payment of certain sum for purchase of goods 194Q.(1)

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CA Robin Garg
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