In this Taxalogue, all the significant clarifications/guidelines as contained in the captioned CBDT Circular No. 13 of 2021, concerning the practical implementation of the provisions of section 194Q w.e.f. 1.7.2021, have been explained with practical illustrations.
source https://www.caclubindia.com/articles/practical-examples-cbdt-circular-tds-purchase-goods-us-194q-45190.asp
source https://www.caclubindia.com/articles/practical-examples-cbdt-circular-tds-purchase-goods-us-194q-45190.asp
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