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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 194H - payment of commission of the retailers/dealers of ...


TDS Not Required on SIM Card Commission Payments to Retailers u/s 194H; Recorded Only for Bookkeeping.

January 8, 2019

Case Laws     Income Tax     AT

TDS u/s 194H - payment of commission of the retailers/dealers of SIM cards - It is only for the sake of completeness of the entries in the books, the commission is rooted through the assessee’s books of account. Appellant is not liable to deduct the tax at source.

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