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Calcutta HC Stays TDS Collection Under Section 194N Income Tax Act Till Sep 30 - (12 Jul 2021)

DIRECT TAXATION

Calcutta High Court has passed an interim order restraining the Income Tax Department from collecting Tax Deduction at Source (TDS) under section 194N of the Income Tax Act, 1961, adjudicating upon a plea challenging the constitutional validity of the provision which was inserted by the Finance Act, 2019 and became effective from September 1, 2019.

Tags : CALCUTTA HIGH COURT   TDS COLLECTION  

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