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TDS section 206C(1h) and 194Q

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(Querist)
22 December 2022 I am newly incorporated partnership firm entity in the year 2022. my turnover cross 10 crore from when this section become applicable

What is the condition for applicability of this section to any entity
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 December 2022 When the turnover of the previous year crossed 10crore, for the current year this section is applicable.

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