TaxTMI 
TaxTMI 
TDS DEDUCTED UNDER SECTION 194R WHERE TO SHOW IN ITR AND GST.
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....DS DEDUCTED UNDER SECTION 194R WHERE TO SHOW IN ITR AND GST.<br> Query (Issue) Started By: - vaibhav kumar Dated:- 24-11-2025 Last Reply Date:- 12-12-2025 Income Tax<br>Got 1 Reply<br>Income Tax<br>TD....
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....S has been deducted under Section 194R and reflected in Form 26AS. Where should this amount be shown in the Income Tax Return (ITR)? * Which income head (e.g., Business/Profession, Other Sources) ....
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....should this amount be reported under? * GST Liability on Amount for which TDS is Deducted under Section 194R? Reply By Ryan Vaz: The Reply: Applicable Law / Notifications / Circulars Where to S....
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....how TDS u/s 194R in ITR? Report the value of benefit/perquisite as Business Income (PGBP). Show the TDS credit under "Schedule TDS - Details of Tax Deducted at Source (Other than Salary)". Correct ....
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....Income Head Profits & Gains from Business or Profession (PGBP) - because 194R applies only to benefits/perquisites arising from business/profession. GST Impact Usually NO GST payable by the recipie....
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....nt of benefit/perquisite because: The recipient is not supplying anything to the giver in return (no consideration). The act of receiving a benefit is not a supply under GST. GST is payable by the ....
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....provider of the benefit (if it is goods/services) depending on the nature of the benefit.<br> Discussion Forum - Knowledge Sharing ....