Section 194R

Author
View profile
Last updated: 25 February 2022
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
Download PDF 216 KB Like
Submitted by · Posted 25 February 2022 · Other files by Pooja Prasad · Report
Comments

Recent Files in Income Tax

View more →
PDF

FAQs on TAN as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Tax Audit as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025

17 September 2026 Download
PDF

Withholding Tax Rates as per IT Act 2025

14 September 2026 Download
PDF

ICAI Releases Handbook on Residential Status for NRIs

10 September 2026 Download
PDF

User Manual of UDIN Portal for ICAI DigiCA Platform

01 September 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Amit SinghAmit SinghPro Member AmirthalingamAmirthalingamPro Member Sidhartha sankar pillaiSidhartha sankar pillaiPro Member madhuseshu yathirajammadhuseshu yathirajamPro Member RavikumarRavikumar
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. ICAI E-Way Bill Handbook - Aug 2026 Edition
  2. FAQs On GST Registration Application
  3. FAQs On Cancellation of GST Registration
  4. Processing Status of Citizen’s Charter Applications as of Sept 30, 2026
  5. RBI Bulletin - September 2026
  6. RBI | Report of the Advisory Committee on Ways and Means Advances to State Govts
  7. Monthly Economic Review - Sept 2026
  8. ICSI | Exposure Draft of Proposed Syllabus 2027
  9. ICAI Students' Journal: October 2026 Edition
  10. CA January 2027 Exam Form Fees Details

Latest Job Openings

View all
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details