Guidelines to be binding on income-tax authorities and person liable to deduct or collect income-tax

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....on Budget 2026-27 - Finance Bill, 2026 Section 400(2) of the Act provides that the Board with the previous approval of Central Government, may issue guidelines to remove any difficulties arising in g....

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....s. 3. In order to align with the intent of the provisions of the Income-tax Act, 1961, it is proposed that any guidelines issued to remove difficulties in giving effect to provisions of TDS/TCS chapt....