Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New item 7A inserted for reporting the lower deduction or no deduction in view of notification u/s 197A(1F) - 48/2024 - Income Tax Act, 1961

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Lower deduction reporting: Form 27Q requires marking 'P' where section 197A(1F) notification reduces or eliminates TDS. Amendment inserts Note 7A in the Verification notes of Form No. 27Q directing filers to write 'P' when lower deduction or no deduction applies by virtue of a notification issued under sub-section (1F) of section 197A, standardizing the reporting of notification-based reductions in TDS.

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Lower deduction reporting: Form 27Q requires marking 'P' where section 197A(1F) notification reduces or eliminates TDS.

Amendment inserts Note 7A in the Verification notes of Form No. 27Q directing filers to write "P" when lower deduction or no deduction applies by virtue of a notification issued under sub-section (1F) of section 197A, standardizing the reporting of notification-based reductions in TDS.

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Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New item 7A inserted for reporting the lower deduction or no deduction in view of notification u/s 197A(1F) - 48/2024 - Income Tax Act, 1961

Lower deduction reporting: Form 27Q requires marking 'P' where section 197A(1F) notification reduces or eliminates TDS.

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Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New item 7A inserted for reporting the lower deduction or no deduction in view of notification u/s 197A(1F) - 48/2024 - Income Tax Act, 1961

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Lower deduction reporting: Form 27Q requires marking 'P' where section 197A(1F) notification reduces or eliminates TDS.

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