CBDT issues guidelines under Section 194Q of the Income Tax Act, 1961

The CBDT on 30th June, 2021, has issued a set of guidelines in regards to the application of Section 194Q w.e.f. 1st July, 2021 vide Circular No. 12/2021.

source https://www.caclubindia.com/articles/guidelines-under-section-194q-income-tax-act-1961-45087.asp