https://www.taxtmi.com/article/detailed?id=10264 Section 194R requires the provider of a business or professional benefit or perquisite to deduct tax at source before delivering that benefit when aggregate annual receipts exceed a specified exemption; the rule ties liability to taxable business income under section 28(iv), designates the provider (and, for companies, the principal officer) as the deductor, and prescribes deposit, return filing and certification obligations while leaving valuation, definition of "benefit" and implementation mechanics unclear. en-us Fri, 11 Feb 2022 09:39:50 +0530 Fri, 11 Feb 2022 09:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10264 Section 194R requires the provider of a business or professional benefit or perquisite to deduct tax at source before delivering that benefit when aggregate annual receipts exceed a specified exemption; the rule ties liability to taxable business income under section 28(iv), designates the provider (and, for companies, the principal officer) as the deductor, and prescribes deposit, return filing and certification obligations while leaving valuation, definition of "benefit" and implementation mechanics unclear. Articles Income Tax Fri, 11 Feb 2022 09:39:50 +0530 https://www.taxtmi.com/article/detailed?id=10264