The tax department said it had received representations saying that there are practical difficulties in implementing the provisions of Tax Deduction at Source (TDS) contained in Section 194Q of the I-T Act in case of transaction via certain exchanges and clearing corporations as sometime in these transactions there is no one to one contract between the buyers and the sellers.
आयकर विभाग ने कहा कि उसे इस तरह के ज्ञापन मिले हैं कि कुछ एक्सचेंजों और समाशोधन निगमों के जरिये लेनदेन में आयकर कानून की धारा 194-Q के तहत TDS के प्रावधानों के क्रियान्वयन में व्यावहारिक दिक्कतें होती हैं.