Income Tax: CBDT has issues guidelines for TDS under Sec. 194S where Virtual Digital Asset (VDAs) are transferred on or through an Exchange. (23.06.2022) Leave a Comment / Daily Updates / By Team Bizsol Income Tax: CBDT has issues guidelines for TDS under Sec. 194S where Virtual Digital Asset (VDAs) are transferred on or through an Exchange. (Circular No. 13/2022 [F. NO. 370142/29/2022-TPL] (PART-1) Dated 22nd June 2022)