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        F. Acts / Amendment Acts

        Section 90 - Amendment of section 194R.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Tax withholding on benefits clarified: subsection now covers benefits or perquisites in cash, in kind, or both. Amendment renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 clarifying that sub section (1) applies to any benefit or perquisite whether in cash, in kind, or partly in cash and partly in kind.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax withholding on benefits clarified: subsection now covers benefits or perquisites in cash, in kind, or both.

                                Amendment renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 clarifying that sub section (1) applies to any benefit or perquisite whether in cash, in kind, or partly in cash and partly in kind.


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