Circular Additional Guidelines for removal of difficulties under sub-section (2) of section of Section 194R of the Income-tax Act, 1961(dated-13.09.2022)-CBDT.
View PdfCircular Additional Guidelines for removal of difficulties under sub-section (2) of section of Section 194R of the Income-tax Act, 1961(dated-13.09.2022)-CBDT.
- It is clarified that this Circular is only for removing implementation of provisions of section 194R of the Act not impact the taxability of income in the hands of which shall be governed by the relevant provisions of the Act, refer attachment for further details.
