20 December 2012
Rent free accomodation given to a consultant by a company apart from that Rs.100000 consultancy fee paid to same consultant as per the agreement entered with company and there is no clause on agrmt about such rent free accomodation. My doubt is whether the value of rent free accomodation will be considered as part of consltant fee and whether liable to deduct TDS on Such value u/s194J??