CBDT Guidelines for removal of difficulties U/s 194R
CBDT Circular No. 12/2022 – Guidelines for removal of difficulties U/s 194R Central Board of Direct Taxes vide Circular No. 12/2022 dated 16.06.2022 has issued guidelines to remove difficulties arising in giving effect to provision of section 194R. While the guidelines have been issues for removal of difficulties, however, it appears that the Circular in …