Direct Tax
Sec-194Q (TDS on payment for purchase of goods w.e.f 01.07.2021)
In the Budget 2021-22 which came on 01.02.2021, a new section 194Q introduced in the The Finance Bill, 2021.After section 194P of the Income-tax Act, section 194Q is inserted with effect from 1st day of July, 2021.
April 14, 2021
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