Income under section 194R

ITR 286 views 1 replies

An individual having income u/s 194J & 194R in form 26AS. If I opt for presumptive income sec. 44ADA for 194J, where should I report 194R income in ITR. Please advise. Thanks in advance.

Replies (1)

The value of the benefits or perquisites received (whether in cash or kind) should be included as part of their gross receipts/income from business or profession when filling out their ITR. No separate declaration.


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