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CBDT circular on TDS on salary

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What is effective date of applicability of circular 04/2020 related to TDS on salary
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CBDT has released Circular No. 4/2020 which explains provisions related to TDS on Salary under Section 192 of Income Tax Act, 1961 applicable for A.Y. 2020-21 or F.Y. 2019-20.

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