Webinar on TDS sections 194R and 194S of the Income Tax Act, 1961.

Greetings from APMH!!!

A webinar was conducted on Wednesday 29th June, 2022 at 5:00 pm to 6:00 pm CA Pooja Sampat from APMH to guide on:-
1. TDS u/s 194R - TDS on benefits/perquisites arising out of business or profession coving the following:
a. Provision
b. Recipient of Benefit or perquisite
c. Date from which Section 194R will be applicable
d. Person Liable to deduct TDS
e. Rate of TDS
f. Threshold Limit
h. Valuation of benefit /perquisite on which TDS is to be deducted.
i. Important point to be noted.

2. TDS u/s 194S- TDS on payment for virtual digital asset coving:
a. Provision
b. Person liable to deduct TDS
c. Limits for deduction of TDS.
d. Date from which Section 194S will be applicable.
e. Rate of TDS.
f. Period for which Threshold Limit is to be considered.
g. Value to be considered
h. Whether 194Q is also applicable with 194S
i. Points to be noted in case the transfer of VDA is in monetary value and through an Exchange.
j. Points to be noted in case the transfer of VDA is in kind and through an Exchange.
k. In case where VDA ‘A’ is exchanged with another VDA ‘B’.

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