TDS SEC 194Q

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In case a seller having turnover morethan 10 cr in FY 2020-21 , so what would be the TDS rate if seller don't have last 2nd year ITR , have only last year ITR to share the buyer? 0.1% or 5%

Replies (2)
0.1% is applicable

Can u share , any circular or written government notification.so it can be more transparent

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