New TDS sections inserted by Union Finance Bill 2021 and audit implications

shweta v. agrawal , Last updated: 24 June 2021  
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Introduction The Finance Bill 2021 has introduced following new sections in relation to Tax Deducted at source (TDS) and Tax Collected at source (TCS): Section 194Q- TDS on purchase of goods Section 206AB: Higher rate of TDS for non filers of Income tax return Section 206CCA: Higher rate

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Published by

shweta v. agrawal
(Chartered Accountant)
Category Income Tax   Report

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