Income Tax Department issues guidelines on 1% tax deduction by e-commerce operators [Read Circular] The Central Board of Direct Taxes (CBDT) has issued Guidelines under sub-section (4) of section 194-0 of the Income-tax Act 1961 vide Circular No. 20 of 2023 dated 28th December, 2023. Finance Act, 2020 had inserted section 194-0 in the Act […]
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