https://www.taxtmi.com/forum/issue?id=120616 TDS deducted on benefits or perquisites must be reported by the recipient as Profits & Gains from Business or Profession (PGBP) in the ITR, with tax credit shown under Schedule TDS corresponding to Form 26AS. GST is ordinarily not payable by the recipient because receipt of a benefit is not consideration for a supply; any GST liability is determined with reference to the provider of the benefit. en-us Mon, 24 Nov 2025 19:52:48 +0530 Fri, 12 Dec 2025 15:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120616 TDS deducted on benefits or perquisites must be reported by the recipient as Profits & Gains from Business or Profession (PGBP) in the ITR, with tax credit shown under Schedule TDS corresponding to Form 26AS. GST is ordinarily not payable by the recipient because receipt of a benefit is not consideration for a supply; any GST liability is determined with reference to the provider of the benefit. Discussion-Forum Income Tax Mon, 24 Nov 2025 19:52:48 +0530 https://www.taxtmi.com/forum/issue?id=120616