https://www.taxtmi.com/manuals?id=3882 Tax deduction under section 194Q depends on timing: if tax is deductible at the time of credit and GST and other non GST levies are separately indicated in the contract, deduct on the amount excluding those levies; if deduction occurs at the time of payment because payment precedes credit, deduct on the whole payment amount as identification of levy components is not possible. en-us Thu, 21 Dec 2023 10:56:00 +0530 Thu, 04 Jan 2024 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3882 Tax deduction under section 194Q depends on timing: if tax is deductible at the time of credit and GST and other non GST levies are separately indicated in the contract, deduct on the amount excluding those levies; if deduction occurs at the time of payment because payment precedes credit, deduct on the whole payment amount as identification of levy components is not possible. Manuals Income Tax Thu, 21 Dec 2023 10:56:00 +0530 https://www.taxtmi.com/manuals?id=3882