Section 194R: Tax Deducted at Source on benefits or Perquisites

The new section mandates a person, who is responsible for providing any benefit or perquisite to a resident, to deduct tax at source @10% of the value or aggregate of value of such benefit or perquisite, before providing such benefit or perquisite.

source https://www.caclubindia.com/articles/section-194r-tax-deducted-at-source-on-benefits-or-perquisites-47375.asp