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