CBDT Clarifications Circular on TDS Provsions u/s 194-O, 194Q & 206C(1H) : Circular No 20/2021 CBDT
Circular No 20/2021 CBDT Dated 25.11.2021 The Central Board of Direct Taxes (CBDT) has issued another set of guidelines for removing certain difficulties in implementing the provisions of TDS and TCS under sections 194-O, 194Q & 206C(1H). The board has clarified that no TDS u/s 194-O is required on e-auction services. Further, following treatment of… Read More »