Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?

CA Tejas Andharia , Last updated: 07 July 2021  
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In this article, we have analysed thereading of Second Proviso to Section 206C(1H) and Section 194Q(5) and fetching answers after a harmonious reading of both the sections against different situations. Second Proviso to Section 206C(1H) reads as the provisions of this sub-section shall not apply,

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CA Tejas Andharia
(CA.)
Category Income Tax   Report

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