CBDT issues guidelines under Section 194Q of the Income tax Act, 1961 effective from 1st July 2021

Last updated: 02 July 2021

Section 194Q of the Income Tax Act, which has been effective from 1st July 2021 onwards has created a lot of confusion among taxpayers and professionals. Thus, the Central Board of Direct Taxes viaCircular No. 13 of 2021 has issued certain guidelines and clarifications under the section. Read the of

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