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Section 194R: TDS on benefit or perquisite in respect of business or profession. - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - Income Tax

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..... Section 194R: TDS on benefit or perquisite in respect of business or profession. [inserted w.e.f. 01-04-2022] (1) Any person responsible for providing to a resident, any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession, by such resident, shall, before providing such benefit or perquisite, as the case may be, to such resident, ensure that tax has been deducted in respect of such benefit or perquisite. Rate of TDS : 10% of the valu .....

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Section 194R TDS on benefit or perquisite in respect of business or profession. - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - Income Tax

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