1. Any benefit or perquisite provided to a resident

2. Arising from carrying out of a business or exercising of a profession by such resident,

3. Provider shall ensure TDS @ 10% of the value of such benefit or perquisite.

4. Such tax is to be required to be deducted before providing such benefit or perquisite

5. Is proposed to be applicable from 1st July 2022.

6. 194R is proposed also in a case where benefit/perquisite is partly in cash and partly in kind.

7. Whereas as per SC decision 28(iv) refers to perquisite in kind

8. Method of Valuation whether being the cost of material is not specified