https://www.taxtmi.com/caselaws?id=794927 Circular No. 13/2021 dated 30 June 2021 provides guidance on the scope and operation of section 194Q of the Income-tax Act, 1961, including threshold computation and related clarifications. Its relevance arises where an assessment under sections 143(3) and 144B concerns tax deduction obligations under section 194Q. Assessment authorities should address applicable circular guidance when determining the controversy and record their reasoning in accordance with law. The material indicates that failure to consider relevant guidance may require the assessment to be reconsidered, while the precise legal effect depends on the adjudicatory decision and facts. en-us Mon, 06 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794927 Circular No. 13/2021 dated 30 June 2021 provides guidance on the scope and operation of section 194Q of the Income-tax Act, 1961, including threshold computation and related clarifications. Its relevance arises where an assessment under sections 143(3) and 144B concerns tax deduction obligations under section 194Q. Assessment authorities should address applicable circular guidance when determining the controversy and record their reasoning in accordance with law. The material indicates that failure to consider relevant guidance may require the assessment to be reconsidered, while the precise legal effect depends on the adjudicatory decision and facts. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794927