Which Section 194Q or 206C(1H) will be applicable?



1. What is Section 194Q and 206C(1H)? Section 194Q is for Tax deducted at source (TDS) applicable from 01.07.2021 and Section 206C(1H) is for Tax Collected at source(TCS) applicable from 01.10.2020. 2.When is a person liable to deduct TDS u/s 194Q and TCS u/s 206C(1H)? TDS is to
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.


19097 Views 7 Likes Comment   Share Income Tax   Report


About the Author

Practice

CA, DISA, BCom Certification course of Forensic Audit Fraud Detection Certification Course of Public Finance and Government accounting


Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article


Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
ARTICLESHIP 11 July 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details