WebApr 12, 2024 · Under section 194Q, TDS is required to be deducted on the purchase of goods where the total purchase value from a particular supplier exceeds Rs. 50 lakh in a financial year. The TDS rate is 0.1% of the purchase value exceeding Rs. 50 lakh. On the other hand, TDS on services is covered under section 194J/194C of the Income Tax Act. WebNov 27, 2024 · CBDT has clarified in its official circular that "Finance Act, 2024 inserted a new section 194Q to the Act which took effect from 1st day of July 2024. It applies to any buyer who is responsible...
CBDT Income Tax Notifications (2024) CA Club
WebJun 21, 2024 · A new TDS section 194Q, on purchase of goods is recently introduced vide the Finance Act, 2024. This is going to apply to any person, being a buyer responsible for … WebApr 19, 2024 · Section194Q provides for the deduction of tax on the payment made for the purchase of goods. The Apex Court in the case of State of Andhra Pradesh v. National Thermal Power Corporation ( NTPC) (2002) 5 SCC 203, held that electricity is a movable property though it is not tangible. It is ‘goods’. eaglecraft mobile home park
CBDT Clarifies Guidelines On Section 194O, 194Q & 206C Of ... - Goodreturns
WebJun 30, 2024 · The Central Board of Direct Taxes ( CBDT) issued the guidelines in respect of Section 194Q of the Income Tax Act, 1961 in respect of the buyer to deduct TDS on the purchase of goods from the resident seller.. The Finance Act, 2024 inserted a new section 194Q in the Income-tax Act 1961 which takes effect from I July, 202I. It applies to any … WebJul 2, 2024 · 6) Section 194Q shall also be applicable on advance payment since section 194Q applies on payment or credit whichever is earlier. 7) Section 194Q shall not apply … WebApr 10, 2024 · Notification No. 1/2024 : Procedure, format and standards for filling an application in Form No. 15C or Form No. 15D for grant of certificate for no-deduction of income-tax under sub-section (3) of section 195 of the Income Tax Act, 1961 through TRACES 29 March 2024 eaglecraft pvp servers