TDS u/s 194H - The sale of prepaid sim cards and RCVs by the ...
Prepaid SIM card sales to distributors are principal-to-principal, not subject to Section 194H tax deduction rules.
May 2, 2018
Case Laws Income Tax AT
TDS u/s 194H - The sale of prepaid sim cards and RCVs by the assessee to the distributors are on principal–to–principal basis, hence, outside the ambit of section 194H of the Act. - AT
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