The Income-tax (Sixth Amendment) Rules, 2024, introduced a new provision in Form No. 27Q for reporting...

The Income-tax (Sixth Amendment) Rules, 2024, introduced a new provision in Form No. 27Q for reporting lower deduction or no deduction as per notification u/s 197A(1F). The amendment, effective from July 1, 2024, inserts Note 7A in the Form, instructing to mark "P" for such cases. .....

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