The Finance Act 2020 introduced Section 115BAC in the Income-tax Act, 1961 (“the Act”) with effect from Financial Year 2020-21 (relevant to Assessment Year 2021-22) wherein an option has been granted ...
Filing TDS returns is mandatory for all the persons who have deducted TDS TDS return is to be submitted quarterly Different forms are prescribed for filing returns depending upon the TDS deduction ...
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