194R income
alim dada (133 Points)
13 June 2024
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(176255 Points)
Replied 13 June 2024
Add it to perquisites received under business/PGBP.
CA Anoop Kumar Sharma
(Accounts Manager)
(2065 Points)
Replied 13 June 2024
The amount of the benefit/perquisite should be declared under the "Income from Business/Profession.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India