If the persons to whom the consultancy charges have been paid ...

Case Laws Income Tax

February 8, 2012

If the persons to whom the consultancy charges have been paid are registered with IRDA, then they are to be treated as payments made towards professional charges and will be governed by the provision of section 194J. In any other case, where payment is made by way of commission or otherwise for soliciting or procuring insurance business by persons who are not registered with IRDA, then the same will be governed by the provision of section 194D. ... - AT

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If the persons to whom the consultancy charges have been paid ...

Case Laws Income Tax

February 8, 2012

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