Can I read TDS/TCS Amendments in Union Budget 2021 on EtoBox?

TDS/TCS Amendments in Union Budget 2021 by SUJIT TALUKDER is a document available to read on EtoBox.

What is TDS/TCS Amendments in Union Budget 2021 about?

The document summarizes key proposed amendments to TDS and TCS provisions in the Union Budget 2021-22. Some key points: 1) New provisions like Section 194IB and 194Q are introduced to deduct higher TDS from non-filers of income tax returns and for purchase of goods over Rs. 50 lakhs respectively. 2) Relief is provided to infrastructure debt funds from TDS under Section 194A. 3) The rate of TDS is proposed to be reduced to the tax treaty rate if the payee furnishes tax residency certificate as required.

Author

SUJIT TALUKDER

Language

EN