206AB vs 194C(6).

LAKSHMI KANTH (TAX CONSULTANT) (449 Points)

29 June 2021  
Sir, Section 206AB: With regard to declaration u/s.194C(6) ie. declaration with regard to owning less than 10 trucks by the owner of the trucks during the year. This section ie. 194C(6) is excluded from section 206AB or section 206AB applies to section 194C(6) also. Kindly clarify sir.