Categories Home_post CBDT issues guidelines on newly introduced Section 194R 16th June, 2022 Post date June 23, 2022 CBDT has issued guidelines in Q-and-A form to address difficulties in implementation of Section 194R, which mandates TDS on any benefit or perquisite in respect of business or profession. The circular dated June 16, 2022 can be addressed here. ← CBIC issues instructions relating to sanction, post-audit and review of GST refund claims – Home page then policy updates under GST → CBDT exempts aircraft lease rentals paid to IFSC unit from TDS applicability