Normal Grid Pagination Scroll
Pawan Kumar

Dear Amlan Sir,
i am a salaried govt employee. i got a amount i.e. Rs.129 & TDS Deducted Rs. 1.30 u/s 194 C.
May I file ITR-1

Whether the Circular No-01/2014,dt-13/01/2014 and 23/2017,dt-19/07/2017 issued by the CBDT are also related/applicable to section 194C of the Income Tax Act or not.
A contradiction is arising between the IT Act and these Circulars in GST regime as follows ----
Section 194C (3)(ii) of IT Act says