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Issue ID : 119557
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194T Applicability

Date 01 Feb 2025
Replies1 Answers
Views 502 Views
Asked By

Sir,

Kindly clarify when section 194T is applicable. From A.Y 2025-2026 or from A.Y 2026-2027.

Income Tax
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Replied on Feb 1, 2025
1.

My understanding is that TDS u/s 194T has to be deducted for payments made after 1-4-2025.
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