Difference between Section 194Q and Section 206C (1H) of IT Act, 1961

What is the difference between Section 194Q and Section 206C (1H) of the Income Tax Act, 1961

source https://www.caclubindia.com/articles/difference-between-section-194q-and-section-206c-1h-of-it-act-1961-49296.asp

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