TDS Changes in Budget, 2021 | TDS Amendment | TCS Changes in Budget, 2021
TDS / TCS Amendments in Budget, 2021 A. Section 194 -TDS on Dividend (w.e.f 01st April 2020) In section 194 of the Income-tax Act, in the second proviso, after clause (c), the following clauses shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2020, namely:–– …
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