https://www.taxtmi.com/highlights?id=39484 TDS liability u/s 192 - no perquisite would arise in the hands of the employees for the assessment years in question. The legislation amended the said rule only for subsequent period to include even concessional education facility. - HC en-us Sat, 19 May 2018 15:41:19 +0530 Sat, 19 May 2018 15:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39484 TDS liability u/s 192 - no perquisite would arise in the hands of the employees for the assessment years in question. The legislation amended the said rule only for subsequent period to include even concessional education facility. - HC Highlights Income Tax Sat, 19 May 2018 15:41:19 +0530 https://www.taxtmi.com/highlights?id=39484