CBDT has issued Circular No. 18 dt 13/09/2022 containing additional guidelines to remove difficulties wrt Section 194R, which came into effect from 1st July, 2022. This Circular is in continuation of Circular No. 12 issued earlier on 16/06/2022.

https://incometaxindia.gov.in/communications/circular/circular-no-18-2022.pdf