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CBDT amends Rule 31A & Form 26Q/27Q to give effect of the Finance Act, 2020 amendments

July 7, 2020
The CBDT has amended Rule 31A and Form 26Q/27Q which is used for filing TDS statement. Rule and Form is amended to give effect to TDS related changes brought by the Finance Act, 2020, i.e., section 194N, Section 194-O, 194J, etc.
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