194R - TDS on benefits or perquisites provided

Gowtham , Last updated: 20 June 2022  
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1. Transactions covered: Any benefit or perquisite, whether convertible into money or not 2. Rate of TDS: 10% 3. Threshold for deduction: Value of benefit/perquisite should be more than Rs. 20,000 4. Payee: Only resident payees are covered u/s 194R. 5. Who are liable to deduct tax: Perso

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Published by

Gowtham
(Student)
Category Income Tax   Report

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