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New TDS sections inserted by Union Finance Bill 2021 and audit implications

New TDS sections inserted by Union Finance Bill 2021 and audit implications

  shweta v. agrawal    22 June 2021 at 09:39

The Finance Bill 2021 has introduced Section 194Q, Section 206AB and Section 194 P of the Income Tax Act which will be effective from 1st July 2021 onwards. Let us discuss them.



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