Sec 194Q vs 206C(1H)
- CA Dilip Badlani
- Jun 30, 2021
- 1 min read

Comparative Analysis

Example for Your understanding:

Which one section will prevail?
It has been specified under sub section 5(b) that if TDS u/s 194Q is applicable then TCS u/s 206C(1H) will not be applicable.
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