TDS u/s 194H or 192 - Non deduction of TDS on provision for ...
Case Laws Income Tax
December 20, 2021
TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act, unlike other TDS provisions require deduction of tax at source under the head “Salary only at the time of payment and not otherwise." - HC
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