TDS u/s 194H - Payment Gateway Charges - the parties are service ...
Case Laws Income Tax
November 30, 2023
TDS u/s 194H - Payment Gateway Charges - the parties are service providers who collect fees from participants and they collect gateway payment commission from the appellant after returning the gateway charges they transfer the balance amount collected from the participants to the appellant. - Not in the nature of Brokerage - No TDS liability u/s 194H - AT
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