Articles by Divyam Agarwal
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Section 194Q of the Income tax Act 1961
Posted by Divyam Agarwal
02 July 2021
6493 Views
The Finance Act, 2021 has introduced a new section called Section 194Q of the Income Tax Act 1961, which mandates the specified buyer to deduct TDS on the purchase of goods from the resident seller.
Section 206AB of the Income Tax Act, 1961
Posted by Divyam Agarwal
16 June 2021
17142 Views
Discussing the provisions of section 206AB, exemption available under the section, rate of TDS, applicability of the section with section 206AA, meaning of the term 'specified person' and effective date of the section.
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