Govt issues Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961

/ INCOME TAX / By / September 13, 2022

CBDT issues Circular No. 18 dt 13/09/2022 containing additional guidelines to remove difficulties wrt Section 194R, which came into effect from 1st July, 2022. This Circular is in continuation of Circular No. 12 issued earlier on 16/06/2022.
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