Taxability of tax borne by employer on perquisities provided to employees read with recent case laws
Material type: Mixed materialsPublication details: 2013Description: 92-95NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 61/12 | Available | P14900 |
Section 192(1A) of the income tax act, 1961 gives an option to the employer to pay tax on behalf of an employee without making any deduction from his income, on the income in the nature of perquisites. Section 200(1) of the comapnies act 1956 prohibits companies from paying the remuneration fre of income tax. To know more about the taxability of tax borne by the employers on prerequisites provided to mployees read with recent case laws.
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