SW India organized a knowledge dissemination webinar on the recently introduced withholding tax provisions – Section 194R. The session was attended by our clients and other audiences and lot of queries were discussed in the webinar. The provisions of Section 194R being newly introduced provisions and effective from 1 July, 2022 are subjective and have certain ambiguity in terms of their applicability. Each taxpayer will need to adopt a way to be compliant with these provisions going forward.
