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TR Vol-187 Issue-9, 31-Oct-2022
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Heading
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Table of Contents
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Page
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| Chapter 1 : Provisions of New Section 194R |
1
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| Chapter 2 : Guidelines Issued by CBDT for Removal of Difficulties |
3
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| Chapter 3 : Benefit or Perquisite—Meaning of |
12
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| Chapter 4 : Person Responsible to Deduct Tax and Time for Deduction of Tax |
16
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| Chapter 5 : Benefit or Perquisite Arising Out of Business or Profession—Scope of |
19
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| Chapter 6 : Waiver of Liability—Whether Benefit or Perquisite for Purpose of Section 194R |
28
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| Chapter 7 : Waiver of Debt or Loan Taxable Under Section 41(1) Vis-a-Vis TDS Liability Under Section 194R |
33
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| Chapter 8 : Applicability of Section 194R While Providing Freebies to Doctors |
37
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| Chapter 9 : Discount, Rebates, Gifts, Incentives vis-a-vis TDS under Section 194R |
43
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| Chapter 10 : Foreign Trips and Conference for Dealers and Agents—Whether Liable for TDS Under Section 194R |
47
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| Chapter 11 : Reimbursement of Out of Pocket Expenses and TDS under Section 194R |
50
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| Chapter 12 : Benefit or Perquisite in Form of Capital Asset—Whether Liable to TDS Under Section 194R |
53
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| Chapter 13 : Valuation of Benefit or Perquisite—Issues Regarding |
55
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| Chapter 14 : Applicability of Section 194R When Benefit is Provided in Form of Shares |
58
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| Chapter 15 : TDS under Section 194R Where Benefit or Perquisite is Wholly in Kind or Partly in Cash and Partly in Kind |
62
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| Chapter 16 : Procedural Requirement for Person Liable to Deduct Tax under Section 194R |
64
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| Chapter 17 : Consequences of Violation of TDS Provision Under Section 194R |
66
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