https://www.taxtmi.com/acts?id=37051 The amendment provides that sums deducted under section 194N shall be deemed to be income received for the purpose of computing an assessee's income, effective from 1 September 2019, thereby treating amounts withheld under that deduction provision as taxable receipts in the assessee's hands. en-us Wed, 24 Jul 2019 16:37:19 +0530 Fri, 02 Aug 2019 10:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37051 The amendment provides that sums deducted under section 194N shall be deemed to be income received for the purpose of computing an assessee's income, effective from 1 September 2019, thereby treating amounts withheld under that deduction provision as taxable receipts in the assessee's hands. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:37:19 +0530 https://www.taxtmi.com/acts?id=37051