Impact Assessment of CBDT Circular on TDS on Benefits or Perquisites u/s 194R

Mayank Mohanka , Last updated: 20 June 2022  
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Scope Coverage of Section 194R Section 194R: TDS @ 10% on Benefits or Perquisites, arising out of Business or Profession In the Finance Act 2022, a new TDS section 194R, has been inserted in the Income Tax Act, and which has been made applicable w.e.f. 1.7.2022. This new section 194R req

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Published by

Mayank Mohanka
(Chartered Accountant)
Category Income Tax   Report

2 Likes   9216 Views

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