Section 194N � TDS on Cash Withdrawals Exceeding Rs 1 Crore
In pursuit of a ?Digital India?, the government announced a tax on high-value cash withdrawals under Section 194N. Let us understand how this taxation works.In the Finance Bill, 2019, section 194N was introduced. Cash withdrawal over ? 1 crore within a year will be subject to a TDS of 2%. The tax will only apply to amounts exceeding ? 1 crore.
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