Income Tax Dept warns public against cash dealings of Rs 2 lakh or more saying that the receiver of the amount will have to cough up an equal amount as penalty.

Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income- tax Act, 1961

Circular No. 12 of 2022 dated 16th June 2022 issued by CBDT containing Guidelines for removal of difficulties under section 194R.


Click here to download complete circular

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