Income-tax Act sections 115BBH and 194S
Also known as: India VDA Income Tax Rules
Overview
Key Details
Jurisdiction
IndiaRegulator
Income Tax Department / CBDT
Law Type
Tax Rule
Status
In ForceOfficial Law Number
115BBH / 194S
Official Title
Income-tax Act sections 115BBH and 194S
Effective Date
July 1, 2022
Publication Date
April 1, 2022
Last Verified
August 24, 2026
Topics Covered
Who This Law Applies To
Key Requirements
Official Sources
Related Laws
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Introduces due-diligence and transaction reporting for covered CASPs.
