TDS on Benefits or Perquisites under Section 194R – 8th Edition 2025 is an authoritative and practitioner-oriented guide focusing on one of the most specific and compliance-critical areas of income tax law in India. Fully updated for 2025, the book explains employer obligations for deducting TDS on benefits, perquisites, and non-monetary advantages provided to employees or other recipients. It provides step-by-step guidance on calculating TDS, filing requirements, due dates, exemptions, and reporting formats. Illustrative examples, tables, and payroll scenarios help professionals apply the rules accurately. The book also integrates judicial interpretations, notifications, and circulars relevant to Section 194R, offering a practical framework for payroll teams, tax consultants, and corporate advisors.






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