Section 206AB and 206CCA were introduced in the Finance Bill 2021. They provide for higher deduction of TDS and TCS respectively, if certain conditions are met. Let us now analyze in detail about Section 206AB and 206CCA.
source https://www.caclubindia.com/articles/analysis-section-206ab-section-206cca-44869.asp
source https://www.caclubindia.com/articles/analysis-section-206ab-section-206cca-44869.asp
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