Analysis of Section 206AB and Section 206CCA

Neethi V. Kannanth , Last updated: 01 June 2021  
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Section 206AB and 206CCA were introduced in the Finance Bill 2021. They provide for a higher deduction of TDS and TCS respectively,if certain conditions are met. Let us now analyze in detail about Section 206AB and 206CCA. Section 206AB As per Section 206AB, tax shall be deducted on any sum or

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