SB Order 02/2020: Deduction of TDS in respect of  Cash withdrawal above 1Crore by an NSC account holder ...


           The undersigned is directed to inform that Government of India has inserted Section 194N in the Income Tax Act 1961, through Finance Act (No.2) 2019 for deduction of TDS @ 2% on cash withdrawals in excess of Rs. 1 Crore in a year, from 1.09.2019 and the new provision mentioned in Section 194N is applicable from the financial year 2019-20.