Income Tax: CBDT issued fresh guidelines under section 194S(6)

Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes(TPL Division) File No. F. No. 370142/29/2022-TPL (Part-I) vide Income Tax Circular No. 13 of 2022 dated 22nd June, 2022 has released "Circular regarding Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961".

source https://www.caclubindia.com/articles/income-tax-cbdt-issued-fresh-guidelines-under-section-194s-6-47373.asp