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Relaxation in filing of applications for issue of certificates for lower rate / nil deduction / collection of TDS or TCS u/s. 195, 197 and 206C(9)

CBDT to validate UDIN
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Lower TDS certificate
Lower TDS certificate

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The exemption of Rs. 50 lakh in s. 194-IA(2) is applicable w.r.t. the amount related to each transferee and not with reference to the amount as per sale deed. Each transferee is a separate income tax entity and the law has to be applied with reference to each transferee as an individual transferee / person – ITAT Delhi

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Finance Ministry issues Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 today

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Special Refund and Drawback Disposal Drive – Implementation of decision to expedite pending refund and drawback claims

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