Categories Home_post CBDT issues Guidelines on scope of Sections 194-O, 194Q & 206C _ November 25, 2021 Post date December 2, 2021 CBDT, vide Circular No. 20 of 2021 has issued much awaited guidelines on scope of Sections 194-O(4), 194Q(3) and 206C(1-I). Click here to read and download the CBDT Circular. ← India and USA agree on a transitional approach on Equalisation Levy 2020 → Forum met with GST Secretariate to discuss specific issues of the E-commerce sector