Exemption from TDS on cash withdrawal u/s194N for making payment to farmers - Central Government specifies the commission agent or trader, operating under Agriculture Produce Market Committee (APMC)

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..... 0th September, 2019 (INCOME-TAX) S.O. 3427(E).-In exercise of the powers conferred by clause (v) of the proviso to section 194N of the Income-tax Act, 1961 (43 of 1961), the Central Government after consultation with the Reserve Bank of India, hereby specifies the commission agent or trader, operating under Agriculture Produce Market Committee (APMC), and registered under any Law relating to Agr .....

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..... y evidences have been collected and placed on record. 2. The notification shall be deemed to have come into force with effect from the 1st day of September, 2019. [F. No. 370142/12/2019-TPL (Part-1)] SAURABH GUPTA, Under Secy. (Tax Policy & Legislation Division) Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to this notificati .....

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