TDS u/s 194S- TDS on Transfer Virtual Digital Asset (VDA)
Any person responsible for paying to any resident any consideration for transfer of a Virtual Digital Asset shall deduct tax u/s 194S.
TDS u/s 194R- Deduction of tax on benefit or perquisites in respect of business or profession
Any person responsible for providing to a resident, any benefit or perquisite, arising from business and profession is liable to deduct tax u/s 194 R on such benefit or perquisite provided.