Description
Taxmann TDS on Benefits or Perquisites under Section 194R by Srinivasan Anand G.
This book provides a comprehensive analysis on the following:
Deduction of TDS under section 194-R on Benefits or Perquisites arising from business or profession
Taxability of such benefits or perquisites under section 28(iv) of the Income-tax Act
It covers a unique compliance-oriented & legal approach, along with the following:
Illustrative Case Studies on Deduction of TDS under various scenarios
Frequently Asked Questions (FAQs) on Key Concepts
Ready Reckoners
Alphabetical Reckoner on Benefits/Perquisites
The Present Publication is the 2nd Edition and has been amended by the Finance Act 2023. This book is authored by CA Srinivasan Anand G., with the following noteworthy features:
[Reckoner to CBDT's Circular] which includes the clarifications & issues arising from the Circular, is given at the start of the book
[Applicability of TDS u/s 194R] discussed via various case studies & FAQs
[Threadbare Analysis of CBDT's Circulars] which includes the following:
What are the requirements of the Circular?
What are the matters clarified by the Circular?
What are the issues arising out of the Circular and the possible solutions
What are the grounds on which the Circular can be challenged?