Section 194R

Section 206AB: Special provision for deduction of TDS for non-filers of ITR

Income Tax - Explore Section 206AB of Income Tax Act, imposing higher TDS rates for specified persons not filing ITR. Learn conditions, rates, and exemptions under this provision....

GST Implications on Section 194R Transactions: Analysis & Benefits

Income Tax - Explore the GST impact on transactions under Income Tax Section 194R. Analyzing benefits, taxation, and considerations for businesses. Learn more....

Understanding Section 194R: Challenges, Guidelines and Solutions

Income Tax - Explore the practical challenges and guidelines of Income-tax Act's Section 194R introduced in 2022. Learn how to navigate complexities, avoid litigations, and ensure compliance....

Kamal Hassan has no TDS obligation but Kalanithi Maran has TDS obligation?

Income Tax - An in-depth analysis of TDS obligations in the entertainment industry - Kamal Hassan and Kalanithi Maran's gifting scenarios under the Income Tax Act....

Understanding Section 194R: TDS on Business and Professional Benefits

Income Tax - Learn about Section 194R for TDS on benefits or perquisites from business or profession, rates, exceptions, guidelines, and more. Stay tax-compliant with our guide....

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CBDT issues Additional Guidelines For TDS under section 194R

Circular No. 18 of 2022-Income Tax - (13/09/2022) - Additional Guidelines for removal of difficulties under section 194R(2) of Income-tax Act, 1961 - Circular No. 18/2022-Income Tax...

CBDT notifies revised/new TDS Returns for TDS under section 194R, 194S

Notification No. 67/2022-Income Tax, [G.S.R. 463(E).] - (21/06/2022) - AMENDMENT TO RULE 30, 31, 31A AND FORM 26Q, 26QB, 26QC AND 26QD AND INSERTION OF NEW FORM 16E AND 26QE TO INCOME TAX RULES, 1962 Vide Notification No. 67/2022-Income Tax (Income-tax (19th Amendment) Rules, 2022) CBDT amended Income Tax Rule 30 and 31A, Inserted new Form No. 16E – Certificate ...

Section 194R of Income-tax Act, 1961 – Guidelines & FAQs

Circular No. 12 of 2022-Income Tax - (16/06/2022) - CBDT issued Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961 vide Circular No. 12 of 2022-Income Tax | Dated 16th, June, 2022. F. No. 370142/27/2022-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Tax...

Recent Posts in "Section 194R"

Section 206AB: Special provision for deduction of TDS for non-filers of ITR

Explore Section 206AB of Income Tax Act, imposing higher TDS rates for specified persons not filing ITR. Learn conditions, rates, and exemptions under this provision....

Posted Under: Income Tax |

GST Implications on Section 194R Transactions: Analysis & Benefits

Explore the GST impact on transactions under Income Tax Section 194R. Analyzing benefits, taxation, and considerations for businesses. Learn more....

Posted Under: Income Tax |

Understanding Section 194R: Challenges, Guidelines and Solutions

Explore the practical challenges and guidelines of Income-tax Act's Section 194R introduced in 2022. Learn how to navigate complexities, avoid litigations, and ensure compliance....

Posted Under: Income Tax |

Kamal Hassan has no TDS obligation but Kalanithi Maran has TDS obligation?

An in-depth analysis of TDS obligations in the entertainment industry - Kamal Hassan and Kalanithi Maran's gifting scenarios under the Income Tax Act....

Posted Under: Income Tax |

Understanding Section 194R: TDS on Business and Professional Benefits

Learn about Section 194R for TDS on benefits or perquisites from business or profession, rates, exceptions, guidelines, and more. Stay tax-compliant with our guide....

Posted Under: Income Tax |

Section 194R TDS on on benefits or perquisites given in course of business or profession wef 01.07.2022

Understand Section 194R TDS implications on benefits or perquisites in business or profession from July 1, 2022. Check our comprehensive guide on compliance, rates, and exemptions. Stay informed to avoid penalties....

Posted Under: Income Tax |

TDS & TCS Recent Reforms and Provisions

Learn about TDS provisions in the Income Tax Act, including Section 194N, 1940, 194P, 194Q, 194R, 194S, 206C(1G), 206AB, and 206CCA. Stay compliant and avoid penalties....

Posted Under: Income Tax |

Prosecution for non deduction of TDS under section 194S & 194R

It is proposed to amend section 271C inserting two new sub-clauses under clause (b) in sub-section (1) providing reference to the first proviso to section 194R and the first proviso to section 194S. Similar amendments are also proposed in section 276B....

Posted Under: Income Tax |

Guide to new TDS Section 194R of the Income Tax Act

Explore the comprehensive guide to the new TDS Section 194R of the Income Tax Act effective from July 1, 2022. Understand its applicability, time of deduction, TDS rate, and non-applicability conditions. Delve into the clarification provided by the Central Board of Direct Taxes (CBDT) through circulars, addressing various scenarios and fr...

Posted Under: Income Tax | ,

TDS on Benefits and Perquisites U/s 194R

Understanding the new TDS on benefits and perquisites u/s 194R introduced in the Finance Act, 2022. Learn about the 10% TDS deduction and its applicability....

Posted Under: Income Tax |

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