Sec-194C - The Law on TDS

[Advocate Anumita]

Section 194C was introduced in the Income Tax Act, 1961 w.e.f. 1st April 1972. In a very short span of time, after it's introduction in the Act, Central Board of Direct Taxes issued Circular No. 86 dated 29-5-1972, Circular No. 93 dated 26-9-1972 and Circular No. 108 dated 20-3-1973 regarding the provision.

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