Section 194R of the Income Tax Act mandates TDS on any benefit or perquisite provided to a resident in the course of business or profession. In response to numerous concerns and requests for clarification from the industry regarding the applicability of these provisions, the Central Board of Direct Taxes (CBDT) issued guidelines in Q&A form vide Circular No. 12, 2022 dated June 16, 2022. However, these guidelines resulted in further ambiguities on several practical and legal aspects. In continuation of its advocacy efforts, the Forum had collated details of these issues from its members and submitted a representation to CBDT earlier this week. We are now in the process of organising a consultation with concerned officials at CBDT to take the matter forward and seek necessary clarifications.