For non applicability of the TDS when payment is made by Banks and Co-operative Banks and post upto Rs. 1 Cr (21.07.2020)
Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act, 2020 (FA, 2020) for non applicability of the TDS when payment is made by Banks and Co-operative Banks and post upto Rs. 1 Cr. (Circular No. 14/2020 …