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No adjustment for discount/GST while calculating threshold limit u/s 206C(1H); CBDT clarifies

September 29, 2020
The Central Board of Direct Taxes (CBDT) has issued detailed guidelines for removing certain difficulties while complying the provisions related to deduction of tax at source under section 194-O and collection of tax at source under section 206C(1H). Both the sections are applicable w.e.f. 01-10-2020.
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