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194 Q rate if- ITR not filed for the AY 2021-22

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(Querist)
09 May 2022 If the supplier not filed ITR Ay 2021-22 the rate of TDS will be 0.1%or 5% ( supplier has filed income tax return up to AY 2020-21)
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
09 May 2022 It will be 0.1% as ITR not filed for one year only.

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