Treatise on Section 194R under IT Act, 1961


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This document is a comprehensive treatise on Section 194R of the Income-tax Act, 1961, focusing on the deduction of tax at source for benefits and perquisites. It explains the provisions, applicability, valuation, and non-applicability of this section, along with relevant case laws and circulars. This guide is particularly useful for tax professionals, businesses, and anyone involved in providing or receiving benefits and perquisites in a business or professional context.

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Treatise on Section 194R under IT Act, 1961 #pdf
Submitted by · Posted 24 April 2023 · Other files by Ankush · Report
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