TDS u/s 194R of income tax - Brief and examples


Quick Summary
This document provides a concise overview of Section 194R of the Income Tax Act, detailing the tax implications on benefits and perquisites provided in cash or kind. It clarifies who is liable to deduct TDS, the applicable rates, and provides practical examples of what constitutes a taxable perquisite. This guide is particularly useful for businesses, professionals, and individuals who provide or receive such benefits.

File details
PDF 748 KB 1 downloads Income Tax
File description
TDS u/s 194R of income tax - effective from 01.07.2022 - Brief and examples #pdf
Comments


CCI Pro


Popular Files


Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details