Guidelines under section 194Q of the Income-tax Act, 1961

Last updated: 01 July 2021

 Notice Date : 30 June 2021

F. No. 370142/26/2021-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Dated: 30th June, 2021 Sub.: Guidelines under section 1940 of the Income-tax Act, 1961 - reg. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 (h

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