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Archive: 06 February 2022

Posts in 06 February 2022

The Tale of ‘Arth’, ‘Shashtri’ and the ‘New TDS on Perks’

February 6, 2022 3417 Views 0 comment Print

This section 194R requires deduction of tax at source @ 10%, by any person, providing any benefit or perquisite, exceeding Rs. 20,000 in value, in a year, to a resident, and such benefit or perquisite arise from the business or profession of such resident.

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