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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

TDS u/s 194H - commission or discount - the sale of recharge ...

Case Laws     Income Tax

September 29, 2021

TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS provisions u/s 194H of the Act and as such no default u/s 201(1) of the Act can be attributed to the assessee. - AT

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