Tax deduction on business or professional benefits-providers must deduct tax before granting non cash perks; exemptions apply. Any person providing to a resident a benefit or perquisite from business or profession must, before providing it, ensure tax is deducted on the value or aggregate value of that benefit or perquisite; where the benefit is wholly in kind or partly cash with cash insufficient to meet the withholding, the provider must ensure tax is paid before releasing the benefit. Exemptions apply for low aggregate annual benefit value and for small taxpayers by prior year turnover. The Board may issue, with Central Government approval, guidelines to remove implementation difficulties; such guidelines are to be laid before Parliament and are binding.