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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

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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