BrunGa
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New TDS rule from 1 July 2022: How will it impact doctors, social media influencers? Top 5 things to know The Budget brought in a new section, 194R, in the I-T Act which requires deduction of tax at source at the rate of 10 per cent by any person, providing any benefit or perquisite exceeding Rs 20,000 in a year to a resident, arising from the business or profession of such resident.