Section 194R


Quick Summary
This document explains Section 194R of the Income Tax Act, which mandates TDS on benefits or perquisites provided in the course of business or profession. It details the TDS rate of 10% and clarifies responsibilities for payments in kind. The guide also outlines non-applicability criteria, such as benefits below Rs. 20,000, non-resident recipients, and specific turnover thresholds. This information is crucial for businesses to ensure compliance with tax regulations.

File details
PDF 216 KB 0 downloads Income Tax
File description
TDS on Gifts, Benefits & Perquisites #pdf
Comments


CCI Pro


Popular Files


Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details