Highlights of Section 194-IB

Susmita Dutta, CA , CPA , Last updated: 10 April 2018  
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Certain amendments were introduced to the existing provision of applicability of TDS on rent and also the rates applicable for deducting the TDS, through the Union Budget17. Prior to the said amendment, the requirement to deduct the TDS was applicable only to assessees falling under the certain cate

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