The Tale of 'Arth', 'Shashtri' and the 'New TDS on Perks'

Yes, it was the Budget Day. Two close friends, 'Arth'- a businessman and 'Shastri' - a CA, went out for a stroll in late evening.

source https://www.caclubindia.com/articles/tale-of-arth-shashtri-and-new-tds-on-perks-46744.asp