April 20, 2026
Submitted By: Shristi Rajput
Circular No. 13/2022 Guidelines of removal difficulties under sub section (6) of sec 1945 of Income Tax act
This circular was issued by the Central Board of Direct Taxes (CBDT) to clarify practical issues (“removal of difficulties”) in implementing Section 194R, which deals with tax deduction at source (TDS) on benefits or perquisites arising from business or profession.
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