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Form 27Q relates to Tax Deducted at Source on Payments to Non-Residents.
In the Income-tax Rules, 1962, in Form No. 27Q, in the Annexure, under the heading “Verification”, in the Notes, after Note No. 7, the following Note shall be inserted, namely:––
‘7A. Write “P” if lower deduction or no deduction is in view of notification issued under sub-section (1F) of section 197A.’.
The amendment shall come into force on the 1st day of July, 2024.
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