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Liability to deduct tax at source by individual and HUF: Scope enlarged by Finance Act 2020



Liability to deduct tax at source by individual and HUF: Scope enlarged by Finance Act, 2020 Liability to deduct tax at source under section 194A, 194C, 194H, 194I and 194J was first introduced by the Finance Act, 2002 by inserting various proviso to the respective sections. Proviso to section

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About the Author

Managing Partner

Mr. Mehul Thakker is a Fellow Member of the Institute of Chartered Accountants of India. He is a rank holder in the examinations conducted by ICAI. Expert in the field of Direct Taxes, and conducts advisory and appellate work. Authored three books onPractical aspects of Finance Act, 2003, 2008 and 2009 Authore ... Read more


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