The Tale of ‘Arth’, ‘Shashtri’ and the ‘New TDS on Perks’ By Anand Gupta TaxGuru

The Tale of ‘Arth’, ‘Shashtri’ and the ‘New TDS on Perks’ This section 194R requires deduction of tax at source @ 10%, by any person, providing any benefit or perquisite, exceeding Rs. 20,000 in value, in a year, to a resident, and such benefit or perquisite arise from the business or profession of such resident.

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