24 April 2019
Certificate u/s 197 of Income tax Act, 1961 for deduction of TDS at lower rate of 5 % on Storage & Warehousing Income u/s 1941 for FY - 2018-19
27 September 2021
Yes, U/s. 194I if liable to audit u/s. 44AB in preceding year; otherwise u/s. 194IB; subject to amount of rent paid as per the limit specified in the section/s.
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