Table of Contents
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1.
Who is liable to Deduct TDS
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2.
When TDS is to be Deducted
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3.
Rate of TDS w.e.f. 1.9.2019
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4. Where No TDS is to be Deducted at Source
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Amendment
made by the Finance Act, 2020
o
1. TDS to be deducted from withdrawal exceeding Rs.1 Core
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