Circular- Guidelines for removal of difficulties under sub-section (6) of Section 194S of the Income-tax Act, 1961 (dated -22.06.2022) – CBDT.

  • 23rd, June 2022
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Circular- Guidelines for removal of difficulties under sub-section (6) of Section 194S of the Income-tax Act, 1961 (dated -22.06.2022) – CBDT.

  • Finance Act 2022 inserted a new section 194S in the Income-tax Act, 1961 (hereinafter referred to as “the Act”) with effect from 1st July 2022, refer attachment for further details.
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