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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on TDS on Rent |
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What will be the rate of TDS under section 194-IB if payee is a non-filer of income-tax return? |
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Ans. Section 206AB provides for deduction of tax at higher rate if the deductee has not furnished the return of income for a specified period. However, the provisions of Section 206AB are not applicable if tax is required to be deducted under section 194-IB. |
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