TDS & TCS Provisions as per Section 194Q and Section 206C(1H)
TDS u/s 194Q and TCS u/s 206C(1H)a Introduction of Provisions – Section 194Q was introduced and inserted in the Income Tax Act, 1961 vide the Finance Act, 2021 and it is applied from 1st July, 2021. While Section 206C(1H) was introduced and inser ...