TDS provisions u/s 194H - credit card charges - payments to ...
Credit card facility payments to banks are bank charges, not commissions; no TDS u/s 194H required.
August 5, 2015
Case Laws Income Tax AT
TDS provisions u/s 194H - credit card charges - payments to banks for utilization of credit card facilities are in the nature of bank charges and not commission and, therefore, no tax is deductible at source u/s 194H - AT
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