April 17, 2026
Submitted By: Shristi Rajput
Circular No. 18/2022 : Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961
Circular No. 18/2022 (Central Board of Direct Taxes): issues additional guidelines to remove difficulties in implementing Section 194R relating to TDS on benefits or perquisites arising from business or profession, under the Income-tax Act, 1961.
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