Section 194Q Income Tax : TDS on payment of certain sum for purchase of goods.
Section 194Q Income Tax Section 194Q Income Tax is Inserted by the Finance Act, 2021, w.e.f. 1-7-2021. You also needs to refer Income Tax rules 30, 31, 31A, 37BA and Form Nos. 16A, 24G, 26B, 26Q and 27A. . Also Refer Circular No. 13/2021, dated 20-6-2021 (Guidelines under section 194Q) and Circular No. 20/2021, dated 25-11-2021… Read More »