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Hi All,
TDS circular released and following are the summary of amendments:
1. Car perquisites stands modified – there is no 1800/- , 2400/- based on cubic capacity. Exemptions are log based.
2. Received clarity on equity scheme. Looks like that the Assessee can get this exemption only once in his life time.
3. Section 80DDB has come in to the scope of section 192.
4. Section 80TTA introduced.
Regards
Hema

From India,

Attached Files
File Type: pdf TDS circular.pdf (297.6 KB, 293 views)

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