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Section 194N - Payment of certain amounts in cash - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - Income TaxExtract ..... Payment of certain amounts in cash [Section 194N] Every person, being,- (i) a banking company to which the Banking Regulation Act, 1949 (10 of 1949.) applies (including any bank or banking institution referred to in section 51 of that Act); (ii) a co-operative society engaged in carrying on the business of banking; or (iii) a post office, who is responsible for paying any sum, being the amount or the aggregate of amounts, as the case may be, in cash 1 one crore rupees during the previous year, t ..... X X X X Extracts X X X X Login / Subscribe to Access Full Page X X X X Extracts X X X X
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