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Cash withdrawal before 1/09/2019 won’t be subjected to TDS u/s 194N but same shall be counted in limit of Rs. 1 cr

August 31, 2019
CBDT has clarified that any cash withdrawal prior to September 1, 2019 will not be subjected to TDS under section 194N. However, since the threshold limit of Rs. 1 crore is with respect to the previous year, amount of cash withdrawal shall be counted from April 1, 2019 to determine the applicability of section 194N- Press Release, dated 30/08/2019
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