Income Tax – TDS/TCS on Sale of Goods
Budget 2020 introduced TCS on Sale of Goods u/s 206C(1H) w.e.f. 1st October, 2020. This section cast an obligation on the seller to collect
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Income Tax – TDS at higher rate – Section 206AB introduced by Finance Act, 2021 w.e.f. 1st July, 2021:
TDS is to be deducted at higher rate if the following conditions are satisfied:
Deductee has not filed income tax returns for last 2
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