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In their circular No.12 of 2022 dated 16 June 2022 the Central Board of Direct Taxes (CBDT) has devised guidelines to regulate the implementation of TDS provisions of new section 194R with respect to the amount of benefits or perquisites arising to any resident from the business or exercise of profession which seems at sixes and sevens.In their circular No.12 of 2022 dated 16 June 2022 the Central Board of Direct Taxes (CBDT) has devised guidelines to regulate the implementation of TDS provisions of new section 194R with respect to the amount of benefits or perquisites arising to any resident from the business or exercise of profession which seems at sixes and sevens.taxmann.com Latest ArticlesRead More