TDS on account of payment gateway charges u/s 194H - covered ...
No TDS on Payment Gateway Charges: Exempt u/s 194H Notification for Merchant-Bank Transactions. No Disallowance u/s 40(a)(ia).
March 28, 2019
Case Laws Income Tax HC
TDS on account of payment gateway charges u/s 194H - covered under notification dated 31.12.2012 for non deduction of TDS as “credit card or debit card commission for transaction between the merchant establishment and the acquirer bank” - no disallowance u/s 40(a)(ia)
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