Income from salary - inclusion of perquisites - TDS u/s 192 - ...
No TDS on Residential Accommodation Provided by State Governments u/s 192 for Employee Perquisites.
September 11, 2013
Case Laws Income Tax AT
Income from salary - inclusion of perquisites - TDS u/s 192 - residential accommodation provided to employees - ownership of accommodation - state governments are the owners and not the assessee - No TDS is required to be on prerequisite value - AT
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