Скачать или смотреть TDS under Section 194R | To what extent CBDT Circular has achieved its underlying purpose?

#TaxmannUpdates #TDS #I94R #CBDT #IncomeTax #IncomeTaxAct #Tax #Deductions #Perquisite

In this 4 minute video clip, Tax Expert Mukesh Patel explains the purpose for introduction of the provisions of Section 194R of the Income-tax Act as introduced by the Finance Act 2022.

Highlighting the Core Requisite of 'Benefit' or 'Perquisite' for invoking the obligation for TDS, he critically analyses to what extent the CBDT Circular on the subject goes to really achieve the underlying legislative intent.

The above clip has been extracted from the Full Proceedings of the Taxmann Webinar, which can be viewed on YouTube by clicking the link here: https://taxmann.social/xwxnb
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