- 6018 Views
- 24 Jun 2022
- CS Tanveer Singh Saluja
- Income Tax, TDS, Finance, ESOP, Updates, Knowledge, Compliance,
Section 194R was inserted in the Income Tax Act, 1961 vide the Finance Act, 2022 Applicability: Any person responsible for providing to a resident any benefit or perquisite whether convertible into money or not arising from business or profession by such resident shall deduct TDS. Explanation: Person responsible for providing means the person providing su......