Treatise on Section 194R under IT Act, 1961

Last updated: 24 April 2023
Quick Summary
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.

File details
PDF 671 KB 0 downloads Income Tax
File description
Treatise on Section 194R under IT Act, 1961 #pdf
Download PDF 671 KB Like
Submitted by · Posted 24 April 2023 · Other files by Ankush · 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 sumitsumitPro Member sandip deysandip deyPro Member Chaitanya VoollaChaitanya VoollaPro Member Vignesh PaiVignesh PaiPro Member xavierxavier
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. Processing Status of Citizen’s Charter Applications as of Sept 30, 2026
  2. RBI Bulletin - September 2026
  3. RBI | Report of the Advisory Committee on Ways and Means Advances to State Govts
  4. Monthly Economic Review - Sept 2026
  5. ICSI | Exposure Draft of Proposed Syllabus 2027
  6. ICAI Students' Journal: October 2026 Edition
  7. CA Intermediate Financial Management and Strategic Management Paper New Course September 2026

Latest Job Openings

View all
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details