The new TDS section 194R introduced in the Budget, 2022 shall be applicable from 1st July, 2022, requiring a deduction of 10% by any person (resident or non-resident) who provides benefit or perquisite to a resident person in a year exceeding Rs 20,000 shall be liable for TDS under section 194R.
source https://www.caclubindia.com/articles/new-tds-rules-to-affect-social-media-influencers-and-doctors-47381.asp
source https://www.caclubindia.com/articles/new-tds-rules-to-affect-social-media-influencers-and-doctors-47381.asp
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