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Section 194N TDS on cash withdrawal — ₹1 crore limit, 2% rate, refund rules

Section 194N TDS on Cash Withdrawal (2026): ₹1 Crore Limit, 2% Rate & Refund

09/11/2026 by Rohan Mehta

Section 194N deducts 2% TDS on cash withdrawals above ₹1 crore a year (₹20 lakh for non-filers). Learn the limits, rates, refund process and the Form 13 route.

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Categories Income Tax Tags 194n tds rate, cash withdrawal limit, form 26q, non-filer tds, section 194n, section 393 income tax act, tds on cash withdrawal Leave a comment

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