Section 194R Income Tax Act TDS on benefit of perquisite in respect of business or profession.
Section 194R of Income Tax Act Section 194R Income Tax Act inserted by Finance Bill 2022 w.e.f 01.07.2022 . (Author CA Satbir Singh .contact us on Taxheal@gmail.com) Commentary on Section 194R Income Tax Act TDS u/s 194R is effect from 1 st July, 2022. TDS u/s 194R is to be deducted on any benefit or… Read More »