CBDT notifies TDS credit rules for Sec 194N payments

Sep 28,2019

CBDT amends Rule 37B, inserts sub-rule (3A) which provides that for the purpose of Sec 194N (TDS on cash withdrawals), credit for TDS shall be given to the person from whose account tax is deducted and paid to the Central Government account for the assessment year relevant to the previous year in which such tax deduction is made

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