This is a handy book on deduction of tax deduction at source (TDS) on benefits or perquisites under Section 194R of the Income-tax Act 1962, which came into effect from 01-07-2022. It covers a unique compliance-oriented & legal approach, along with the following: • Illustrative Case Studies on Deduction of TDS under various scenarios • Frequently Asked Questions (FAQs) on Key Concepts • Ready Reckoners o Alphabetical Reckoner on Benefits/Perquisites o Reckoner to Central Board of Direct Taxes (CBDT) Circular [Circular No. 12/2022 | Dated 16-06-2022] The Present Publication is the latest 2022 Edition & updated till 16th June 2022. This book is authored by CA Srinivasan Anand G.
