No TDS Liability on SIM Card Sales and Recharge Coupons Discounts u/s 194H of Income Tax Act.

TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the recharge coupons, on the other hand, a small margin was kept by the assessee out of the commission/discount offered by BSNL - No TDS liability. .....

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