Section 194R

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.

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TDS on Gifts, Benefits & Perquisites #pdf
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Submitted by · Posted 25 February 2022 · Other files by Pooja Prasad · Report
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