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Shristi Rajput
April 17, 2026

Submitted By: Shristi Rajput

Circular No. 20/2023 : Guidelines under sub-section (4) of section 194-O of the Income-tax Act 1961

Circular No. 20/2023 (Central Board of Direct Taxes): issues guidelines under Section 194-O(4) clarifying TDS obligations on e-commerce operators and participants, for uniform implementation under the Income-tax Act, 1961.

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