THE FINANCE ACT, 2020, received the assent of the President on the 27th March, 2020 substituted the following in place of the existing provisions of section 194N, which was introduced as a deterrent for cash transactions.
from taxmann.com News https://www.taxmann.com/topstories/222330000000020602/tds-on-cash-withdrawals-194n-–-clarifications-required-on-crucial-issues.aspx
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