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Kuldeep Pareek

Latest Posts by Kuldeep Pareek

Section 194M of Income Tax Act- Analysis

September 15, 2019 11694 Views 1 comment Print

As per newly introduced Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J. Tax shall be deducted at the rate of 5% under section 194M with effect […]

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