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Clarification for TDS under section 194S for transactions other than those taking place on or through an exchange

by Team Taxcharcha01627
circular 14/2022

The Central Board of Direct Taxes has notified the circular No. 14/2022 in which the guidelines regarding the nature of transactions pertaining to section 194S taking place on places other than stock exchanges have been laid down.

To view and download the Circular, click here

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