Section 194R: TDS on Benefit or Perquisite of Business or Profession w.e.f 1st July 2022

Gurleen Kaur , Last updated: 11 June 2022  
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Clause 58 of Finance Bill, 2022 deals with section 194R which expressly states this change will take effect from 1st July 2022, though the section has been inserted from 1st April 2022. Section 28(iv) of the Income Tax Act, 1961 provides that the value of any benefit or perquisite, whether conver

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Gurleen Kaur
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