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Shristi Rajput
April 21, 2026

Submitted By: Shristi Rajput

Circular No. 31/2019 Wavier of interest for TDS deducted under section 194M

CBDT Circular No. 31/2019 (waiver of interest under section 194M): This circular provides relaxation by waiving interest under section 201(1A) for late deduction or payment of TDS under section 194M, if the tax is deposited within the specified extended time due to initial implementation issues of the provision.

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