IOMMU groups are empty

When I run the command find /sys/kernel/iommu_groups/ -type l, nothing happens. I've added the line to enable IOMMU to the grub bootloader.

Intel Core i5-10300H
Nvidia GTX 1650
CML Stonic_CMS

Did you check if IOMMU is enabled on your Mainboard? Does your Mainboard support IOMMU? I didn't have to enable it in GRUB (add the line) but it still shows me the IOMMU Groups of my mainboard. What kind of mainboard do you use? I know that Intel can be quite restrictive with their motherboard features.