Section 194R under the
Income-tax Act, 2025
TDS on benefits or perquisites arising from business or profession
Topic
TDS on benefits or perquisites arising from business or profession — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
10% of the value/aggregate value, threshold Rs 20,000 — unchanged. Note 2 preserves the rule that the provision applies to benefits in cash, in kind or partly both, and that the payer must ensure tax has been deducted before providing the benefit. Payer must be a 'specified person'.
Source
Verified against bare text of s.393(1) Table Sl. No. 8(iv) and Note 2 in ICAI publication.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.