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  • Jun 17, 2022
  • CBDT issues guidelines on TDS applicability on non-salary perquisites

    The Central Board of Direct Taxes (CBDT) on Thursday issued guidelines seeking to address likely issues emanating from application of the newly introduced section 194R of the Income Tax Act for withholding 10% tax (TDS) on benefits or perquisites from non-salary sources.

    The new provision part of the Finance Act 2022 will become effective from July 1.