Clause 58 of Finance Bill, 2022 deals with section 194R which expressly states this change will take effect from 1st July 2022, though the section has been inserted from 1st April 2022.
source https://www.caclubindia.com/articles/section-194r-tds-on-benefit-or-perquisite-of-business-or-profession-wef-1st-july-2022-47318.asp
source https://www.caclubindia.com/articles/section-194r-tds-on-benefit-or-perquisite-of-business-or-profession-wef-1st-july-2022-47318.asp
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