All You Wish to Know about New TDS Sections 194R, 194S and Much More

The Finance Bill 2022 has proposed two completely new TDS sections, 194R and 194S, in the Income Tax Act, to be made effective from 1.7.2022.

source https://www.caclubindia.com/articles/new-tds-sections-194r-194s-much-more-46830.asp