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Benefits or Perquisites received in respect of business or profession (Section 194R)

This query is : Resolved 

31 July 2023 I have income from Business of Electrical Appliances, Sale & Service etc. I have filed ITR-4 since many years. Last year I have received benefits from Bajaj Electricals Ltd. for Rs. 7500/- (Section 194R). This benefits of Rs. 7500/- where to show in ITR-4 ? / How to show this benefit in ITR-4?
Give Your Expert opinion earliest as possible,
With Regards
Thanking You,

31 July 2023 Show the income in IFOS.

02 August 2023 Check the TDS column, if the income is u/h PGBP, you can even declare it under your business income.




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