https://www.taxtmi.com/acts?id=39421 The amendment substitutes "section 206AA" with "section 206AA or section 206AB" in sub-section (4) of section 194-IB, so that where the higher withholding provisions of section 206AB apply, the deduction cap remains the rent payable for the last month of the previous year or last month of tenancy, affecting TDS mechanics for qualifying individual and HUF payers. en-us Mon, 01 Feb 2021 19:59:18 +0530 Mon, 01 Feb 2021 19:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39421 The amendment substitutes "section 206AA" with "section 206AA or section 206AB" in sub-section (4) of section 194-IB, so that where the higher withholding provisions of section 206AB apply, the deduction cap remains the rent payable for the last month of the previous year or last month of tenancy, affecting TDS mechanics for qualifying individual and HUF payers. Act-Rules Bills Mon, 01 Feb 2021 19:59:18 +0530 https://www.taxtmi.com/acts?id=39421