VDA transferred through an ‘Exchange’ – Who will deduct tax under Section 194S?

The CBDT, vide Circular no. 13 of 2022, dated 22-06-2022, has issued guidelines to remove practical difficulties that may arise while deducting tax at source under section 194S where Virtual Digital Asset (VDAs) are transferred on or through an exchange. In this article, we have summarised the guidelines.The CBDT, vide Circular no. 13 of 2022, dated 22-06-2022, has issued guidelines to remove practical difficulties that may arise while deducting tax at source under section 194S where Virtual Digital Asset (VDAs) are transferred on or through an exchange. In this article, we have summarised the guidelines.taxmann.com NewsRead More

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