We shall be understanding Section 194Q in FAQs format in this article
source https://www.caclubindia.com/articles/decoding-section-194q-income-tax-act-1961-in-35-faqs-45015.asp
source https://www.caclubindia.com/articles/decoding-section-194q-income-tax-act-1961-in-35-faqs-45015.asp
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